备考ACCA考试，掌握知识点的内容很关键。ACCA考试是帮助学员更好掌握财会知识的过程，也是ACCA考试的关键所在。ACCA考试中ACCA真题真的很关键吗？
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9. [单选题]The following information is available for a manufacturing company which produces multiple products:
A. (i) The product mix ratio
B. (ii) Contribution to sales ratio for each product
C. (iii) General fixed costs
D. (iv) Method of apportioning general fixed costs
E. Which of the above are required in order to calculate the break-even sales revenue for the company?
F. All of the above
G. (i)， (ii) and (iii) only
H. (i)， (iii) and (iv) only
I. (ii) and (iii) only
10. [单选题]Hindberg is a car retailer. On 1 April 2014， Hindberg sold a car to Latterly on the following terms:
A. Latterly paid $12，650 (half of the cost) on 1 April 2014 and would pay the remaining $12，650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
C. $23，105
D. $23，000
E. $20，909
F. $24，150
9、正确答案 ：G
解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
10、正确答案 ：F
解析：At 31 March 2015， the deferred consideration of $12，650 would need to be discounted by 10% for one year to $11，500 (effectively deferring a finance cost of $1，150). The total amount credited to profit or loss would be $24，150 (12，650 + 11，500).
ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。
