ACCA考試學(xué)員需要準(zhǔn)備的資料有很多，ACCA教材、ACCA網(wǎng)課、ACCA練習(xí)冊、ACCA詞匯等，都是學(xué)員需要認(rèn)真學(xué)習(xí)的內(nèi)容。ACCA考試的資料中ACCA真題確實(shí)很關(guān)鍵，是幫助學(xué)員了解考試重難點(diǎn)與題型的關(guān)鍵。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. [單選題]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%

2. [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

3. [單選題]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

答案：

1、正確答案 ：C

2、正確答案 ：B

3、正確答案 ：A

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