ACCA考試中歷年真題練習有必要做嗎？

ACCA考試掌握基本知識點是學員要做的，在備考的時候，學員還需要對歷年真題進行練習，了解考試的題型，讓自己在考試中更清楚考點的分布及知識點的內(nèi)容。

1. [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

2. [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

1、正確答案 ：G

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

2、正確答案 ：A

解析：20% x (400,000 + 800,000)

ACCA考試并非是一日之功，融躍教育為ACCA學員提供網(wǎng)課的學習，如果你需要ACCA學習的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。