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掌握ACCA考试知识点的过程就是对财会知识的学习过程，在备考ACCA考试的时候，学员对教材的知识点掌握是基础，同时还需要重视知识点的运用，ACCA真题可以帮助学员更好的理解知识点的内容，为ACCA考试做好准备。

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1. [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

2. [单选题]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

1、正确答案 ：G

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

2、正确答案 ：B

解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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