ACCA考试中真题练习必不可少！且很关键！

ACCA考试都学员来说，是一次课程学习的检验，同时也是考验学员知识用于实践的机会。ACCA考试中ACCA真题对学员很关键，能够总结考试中的考点有哪些，同时也能帮助学员提前了解考试的题型有哪些，帮助学员更好的去面对ACCA考试。

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1. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

2. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

3. [单选题]The following information is available for a manufacturing company which produces multiple products:

A. (i) The product mix ratio

B. (ii) Contribution to sales ratio for each product

C. (iii) General fixed costs

D. (iv) Method of apportioning general fixed costs

E. Which of the above are required in order to calculate the break-even sales revenue for the company?

F. All of the above

G. (i), (ii) and (iii) only

H. (i), (iii) and (iv) only

I. (ii) and (iii) only

1、正确答案 ：D

解析：20% x 120,000

2、正确答案 ：B

3、正确答案 ：G

解析：

The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

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