ACCA历年真题练习，掌握考试的知识点。

ACCA是国外的证书考试，学员通过课程的学习掌握到适应国际会计准则的证书。ACCA考试学员要学习的内容很多，学员应该重视每一个知识点的运用。ACCA历年真题练习，掌握考试的知识点。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

1. [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%

2. [单选题]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

E. Which of the above statements is/are correct?

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

3. [单选题]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

A. Which of the following accounting treatments correctly applies the principle of faithful representation?

B. Reporting a transaction based on its legal status rather than its economic substance

C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

1、正确答案 ：C

2、正确答案 ：G

解析：All of the statements are false except statement (iii).

3、正确答案 ：E

解析：The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

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