ACCA考試需要的復習資料有很多,ACCA真題很重要!

ACCA考試需要的復習資料有很多,ACCA真題練習是學員必須要掌握的內容。在備考ACCA考試的時候,學員通過ACCA真題的學習掌握考試的題型及重難點,讓自己成為ACCA知識掌握的重要人。

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ACCA考試

1. [單選題]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

2. [單選題]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

B. (ii) The maximum price which should be paid for an additional kg of material B is $2

C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80

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

F. (ii) only

G. (ii) and (iii)

H. (i) only

I. (i) and (iv)

答案:

1、正確答案 :D

解析:630,000 – 4,320 – 440

2、正確答案 :I

解析:Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

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