ACCA真題是備考ACCA過程中必須要練習的題目，這能幫助學員更好的去了解考試的重難點有哪些，能夠更好的去揣測考試的內容。因此，ACCA真題學員要引起重視。今天給大家分析關于Learning rate知識點真題，幫助學員提高學習的內容。

A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

A. (i) The number of new employees recruited was lower than expected

B. (ii) Unexpected problems were encountered with production

C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

E. All of the above

F. (ii) and (iii) only

G. (i) only

H. None of the above

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

正確答案 ：G

解析：

The learning rate was actually better than expected and only (i) could cause it to improve.

ACCA真題是幫助學員了解考試知識點的練習，因此學員要進行真題練習，總結考試的重點在哪里。ACCA考試的知識點內容就分享這么多，學員如果還有更多的內容想要學習，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。