ACCA考试的资料有很多，ACCA真题一定要做吗？

ACCA考试学员需要准备的资料有很多，ACCA教材、ACCA网课、ACCA练习册、ACCA词汇等，都是学员需要认真学习的内容。ACCA考试的资料中ACCA真题确实很关键，是帮助学员了解考试重难点与题型的关键。

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]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

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]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

答案：

1、正确答案 ：C

2、正确答案 ：B

3、正确答案 ：A

今天的分享就到这里，备考ACCA备考、报名、课程需求、资料等内容，还有需要或不清楚的问题添加老师微信rongyuejiaoyu。