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ACCA考试是财会知识学习的过程，在备考的时候，学员掌握了基础知识点的内容，同时也帮助自身在财会方面有了更好的发展。ACCA考试学习离不开ACCA历年真题的练习，同样也需要学员扎实的基本功才可以。

1.[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

2. [单选题]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?

A. $106,100

B. $70,100

C. $97,100

D. $101,600

1、正确答案 ：G

解析：The learning rate was actually better than expected and only (i) could cause it to improve.

2、正确答案 ：C

解析：83,600 + 18,000 – 4,500 = 97,100

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