ACCA真題是備考ACCA考試的一個(gè)學(xué)習(xí)資料，學(xué)員要重視ACCA真題的練習(xí)，通過真題的練習(xí)學(xué)員可以知道ACCA考試的重難點(diǎn)在哪里，同時(shí)也可以根據(jù)考題的答案來進(jìn)行答題模擬的總結(jié)等！

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]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

2. [單選題]8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P

guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December 2004 is $240,000, accruing evenly over the year. What should P’s final profit share be for the year ended 31 December 2004?

A. $140,000

B. $139,000

C. $114,000

D. $139,375

3. [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

1、正確答案 ：D

2、正確答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

3、正確答案 ：G

解析：

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

ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。