對(duì)于ACCA學(xué)員來(lái)說(shuō)，要想順利的通過(guò)考試，掌握教材的ACCA知識(shí)點(diǎn)很關(guān)鍵，若是不能夠把所學(xué)的知識(shí)點(diǎn)進(jìn)行運(yùn)用，那么，很難對(duì)知識(shí)點(diǎn)有足夠的掌握。ACCA真題練習(xí)是ACCA備考中必然不能缺少的環(huán)節(jié)。

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1. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

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]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%

1、正確答案 ：A

解析：20% x (400,000 + 800,000)

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 ：C

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