- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
ACCA历年真题练习对于学员来说是必做的练习,通过真题的练习让学员知道,ACCA 考试的题型有哪些,考试的形式是怎样的。ACCA真题可以帮助学员进行考试重难点的解析与规划。
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
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
4. [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%
5. [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
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.
4、正确答案 :C
5、正确答案 :D
解析:20% x 120,000
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