ACCA真题练习是通过考试的过程！

ACCA课程的学习，不仅要重视教材上的内容，练习册及真题的练习也是非 常的关键，是帮助学员进行知识点查看的工具。同时也是对阶段性学习检验成果的一个办法，通过练习册了解到学习的重点是否掌握。

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]Is the following statement true or false?

B. True

C. False

3. [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

1、正确答案 ：C

2、正确答案 ：B

解析：Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

3、正确答案 ：G

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

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