ACCA真題練習(xí)對(duì)學(xué)員來(lái)說(shuō)很重要，是幫助學(xué)員進(jìn)行考試重難點(diǎn)知識(shí)的挖掘，幫助學(xué)員對(duì)自身學(xué)習(xí)知識(shí)的鞏固與提高。ACCA真題練習(xí)是檢驗(yàn)學(xué)員備考效果好壞的一個(gè)途徑，因此學(xué)員要重視ACCA真題練習(xí)，幫助自我提升考試通過(guò)幾率是關(guān)鍵。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]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

2. [單選題]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. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

1、正確答案 ：B

2、正確答案 ：G

解析：

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

3、正確答案 ：B

The estate income is not taxable

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