ACCA考试的学习资料有很多，ACCA真题很关键！

掌握ACCA考试的内容是每一位ACCA学员必须要做到的，通过ACCA课程知识点的学习，能够让ACCA学员成长为一名合格的财会人。ACCA真题是帮助学员掌握财会知识的关键，因此学员需要在备考的时候去进行真题训练。

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]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

2. [单选题]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

E. Which of the above statements is/are correct?

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

1.正确答案 ：D

解析：20% x 120,000

2.正确答案 ：G

解析：All of the statements are false except statement (iii).

ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。