ACCA考試都學員來說，是一次課程學習的檢驗，同時也是考驗學員知識用于實踐的機會。ACCA考試中ACCA真題對學員很關鍵，能夠總結考試中的考點有哪些，同時也能幫助學員提前了解考試的題型有哪些，幫助學員更好的去面對ACCA考試。

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

1. [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

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]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

1、正確答案 ：D

解析：20% x 120,000

2、正確答案 ：B

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.

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