ACCA真题是ACCA考试的重要资料！

在备考ACCA考试的时候学员要重视知识点的学习，掌握了考纲的知识点内容，学员需要通过ACCA真题练习来进行知识点的运用，了解考试的题型与考纲的内容。

1. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000
B. $80,000
C. $180,000
D. $140,000

2. [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

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 ：A
解析：20% x (400,000 + 800,000)

2、正确答案 ：G
解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

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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