ACCA真题练习是ACCA备考中必然不能缺少的环节。

对于ACCA学员来说，要想顺利的通过考试，掌握教材的ACCA知识点很关键，若是不能够把所学的知识点进行运用，那么，很难对知识点有足够的掌握。ACCA真题练习是ACCA备考中必然不能缺少的环节。

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1. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

2. [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

3. [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%

1、正确答案 ：A

解析：20% x (400,000 + 800,000)

2、正确答案 ：G

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

3、正确答案 ：C

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