ACCA考试不可获取的资料——ACCA真题！

大家都知道，学习ACCA课程，学员需要各种资料去收集与复习，这样的话，能够掌握到考试的重难点。ACCA考试资料有很多，而ACCA真题是学员学习必不可少的资料之一。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

1. [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

2. [单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

1、正确答案 ：G

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

2、正确答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

ACCA考试对学员来说很关键，是帮助学员更好掌握知识的关键。要想更好的理解ACCA课程的内容，建议学员在考前进行2-3套真题进行模拟，了解考试的重难点及考试的模式。

》》》ACCA考试模拟很关键，考前冲刺试试考前模拟，了解考试的形式！

ACCA考试的知识点内容就分享这么多，学员如果还有更多的内容想要学习，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。