ACCA歷年真題練習(xí)對(duì)于學(xué)員來說是必做的練習(xí)，通過真題的練習(xí)讓學(xué)員知道，ACCA 考試的題型有哪些，考試的形式是怎樣的。ACCA真題可以幫助學(xué)員進(jìn)行考試重難點(diǎn)的解析與規(guī)劃。

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

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

4. [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%

5. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

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.

4、正確答案 ：C

5、正確答案 ：D

解析：20% x 120,000

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。