ACCA考试中ACCA真题练习怎么做？ACCA模拟机考有必要吗？

ACCA真题练习对学员来说很关键，建议学员能够在考试之前进行一次ACCA模拟机考，了解自己的学习现状，帮助自身更好的了解考试的重难点及答题的技巧。

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1. [单选题]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

A. (i) The number of new employees recruited was lower than expected

B. (ii) Unexpected problems were encountered with production

C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

E. All of the above

F. (ii) and (iii) only

G. (i) only

H. None of the above

2. [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 ：G

解析：The learning rate was actually better than expected and only (i) could cause it to improve.

2、正确答案 ：A

通过ACCA课程的学习，学员对财会知识有了更深入的了解，备考ACCA考试更有信心。备考路上我们一路同行，备考路上的艰辛，我们一起走过，分享你的备考经验与难题，一起解决rongyuejiaoyu。