ACCA真题练习是考试中必须要做的！

ACCA考试的时候，学员进行真题练习，清楚的知道考试的题型，这帮助学员更好的稳定自己的情绪。ACCA真题练习能够让学员更好的去应对考试，掌握考试的题型及时间的分配。

4. [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

5. [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

4、正确答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

5、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.

以上就是融跃教育小编对ACCA考试内容的分析！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，可以者添加融跃教育老师微信（rongyuejiaoyu）。