备考ACCA考试的时候，学员是离不开ACCA真题练习的，只有通过ACCA真题练习学员才能够了解考试的方向是什么，怎么更好的去答题。ACCA真题是帮助学员更好掌握ACCA考试知识点的关键，因此要引起学员的重视。
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
1. [单选题]10 What would the company’s profit become after the correction of the above errors?
A. $634,760
B. $624,760
C. $624,440
D. $625,240
2. [单选题]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
3. [单选题]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
1、正确答案 ：D
解析：630,000 – 4,320 – 440
2、正确答案 ：B
3、正确答案 ：G
解析：The learning rate was actually better than expected and only (i) could cause it to improve.
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