大家都知道，學習ACCA課程，學員需要各種資料去收集與復習，這樣的話，能夠掌握到考試的重難點。ACCA考試資料有很多，而ACCA真題是學員學習必不可少的資料之一。

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]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

2. [單選題]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

1、正確答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

2、正確答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

ACCA考試對學員來說很關鍵，是幫助學員更好掌握知識的關鍵。要想更好的理解ACCA課程的內容，建議學員在考前進行2-3套真題進行模擬，了解考試的重難點及考試的模式。

》》》ACCA考試模擬很關鍵，考前沖刺試試考前模擬，了解考試的形式！

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）。