- 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考试中真题是否很关键?ACCA考试真题练习!大家都知道,往年考试真题是学员必要要学习的,也是了解一门课程考试重难点的关键。ACCA考试中真题确实很关键,因此建议学员一般需要做三套ACCA真题试卷才可以。
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
1、19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
正确答案 :B
2、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%
正确答案 :C
在学习ACCA课程知识点的时候,学员也不要忽视了课程的重难点的学习。ACCA真是很关键,因此需要大家重视。同时参加ACCA备考的学员,也应该重视ACCA考官文章,为自己更好通过考试做好准备。
以上是【ACCA考试中真题是否很关键?ACCA考试真题练习!】的全部解答,如果想要学习更多关于【ACCA】的知识,欢迎大家持续关注融跃教育ACCA官网!