ACCA考试为的就是能够在ACCA考试中掌握到更多的财会知识，财会知识的学习是需要理解、记忆的。ACCA知识点的学习需要得到运用才算是掌握，因此ACCA真题练习对学员很关键。
1. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income
2. [单选题]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
1、正确答案 ：B
2、正确答案 ：C
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