ACCA財(cái)會(huì)知識(shí)的學(xué)習(xí)是幫助學(xué)員建立良好的會(huì)計(jì)基礎(chǔ)，ACCA考試的科目較多，學(xué)員的學(xué)習(xí)難度也在不斷的加大。在備考的時(shí)候，學(xué)員通過(guò)ACCA真題了解考試的方向與重難點(diǎn)，充分的為ACCA考試做好準(zhǔn)備。

1. [單選題]Is the following statement true or false?

B. True

C. False

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

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

答案：

1、正確答案 ：B

解析：Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

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

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）。