ACCA MA考试真题练习！附ACCA学习资料！

历年真题练习对于学员来说是必做的练习，通过真题的练习让学员知道，ACCA MA考试的题型有哪些，考试的形式是怎样的。今天小编给大家分享ACCA MA考试真题内容，希望能够帮助到准备考试的你！

1、Which of the following is a reason for an organisation NOT to use a budget?
（A）It is steadily growing
（B）It faces extreme uncertainties in its environment
（C）It does not seek to earn a profit
（D）It does not know the best way to absorb fixed costs

2、Stephen borrows $1,000 for three years at an annual compound interest rate of 5% . Under the terms of the loa interest and principal is to be repaid at the end of the three-year term.

What is the total amount of interest to be repaid at the end of the loan period ( to the nearest $ ) ?

（A）$50

（B）$150

（C）$158

（D）$103

3、A timm montors labour activity. The following informationtelates to last period：

Proouchon volume ratio   96%

Budget standard hours     20,000

Actual hours                       24,000
What is the labour efficiency ratio for last period?

（A）125.00%

（B）80.00%
（C）120.00%
（D）83.33%

1、答案：B
2、答案：C

解析：=1000*(1+5%)三次方-1000=158
3、答案：effeiency ratio=80%

解析：96%=24000/20000*effeiency ratio

Note:Production volume ratio=Efficlency ratio x Capacity ratio