ACCA考試真題練習是學員要做的練習！

ACCA考試的練習題有很多，針對每一個知識點學員都要學會去練習，通過ACCA真題練習幫助學員更好的去分析。ACCA真題練習更好的幫助學員去理解考試的題型，提高通過考試的機會。

4. [單選題]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

5. [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

4、正確答案 ：D

5、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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