ACCA考試的學(xué)習(xí)資料有很多，ACCA真題很關(guān)鍵！

掌握ACCA考試的內(nèi)容是每一位ACCA學(xué)員必須要做到的，通過ACCA課程知識(shí)點(diǎn)的學(xué)習(xí)，能夠讓ACCA學(xué)員成長(zhǎng)為一名合格的財(cái)會(huì)人。ACCA真題是幫助學(xué)員掌握財(cái)會(huì)知識(shí)的關(guān)鍵，因此學(xué)員需要在備考的時(shí)候去進(jìn)行真題訓(xùn)練。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（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]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

E. Which of the above statements is/are correct?

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

1.正確答案 ：D

解析：20% x 120,000

2.正確答案 ：G

解析：All of the statements are false except statement (iii).

ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。