ACCA国际注册会计师考试中ACCA真题对学员很关键！

ACCA国际注册会计师考试中ACCA真题对学员很关键！报考ACCA考试的人员不断的增加，说明ACCA考试在国内的行情也得到了更多人的认可。参加ACCA考试需要进行ACCA真题的练习，了解考试的题型。

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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]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

答案：

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 ：B

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