ACCA考試要學(xué)習(xí)的內(nèi)容很多，學(xué)員在備考的時(shí)候要重視知識(shí)點(diǎn)的掌握。ACCA真題練習(xí)是幫助學(xué)員進(jìn)行知識(shí)點(diǎn)學(xué)習(xí)的一部分，ACCA真題練習(xí)檢驗(yàn)學(xué)員的學(xué)習(xí)效果。

5. [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

6. [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

7. [單選題]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

5、正確答案 ：G

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

6、正確答案 ：A

解析：20% x (400,000 + 800,000)

7、正確答案 ：G

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

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