ACCA歷年真題練習(xí)很關(guān)鍵，ACCA每日一練！

ACCA考試的知識點很多，學(xué)員在運用知識點的時候，可以從ACCA歷年真題中去學(xué)習(xí)。ACCA歷年真題練習(xí)可以幫助學(xué)員了解考試的重難點，提高學(xué)員學(xué)習(xí)的效率。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. [單選題]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

B. (ii) The maximum price which should be paid for an additional kg of material B is $2

C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80

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

F. (ii) only

G. (ii) and (iii)

H. (i) only

I. (i) and (iv)

2. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

3. [單選題]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%

1、正確答案 ：I

解析：Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

2、正確答案 ：B

3、正確答案 ：C

了解更多有關(guān)ACCA考試相關(guān)資訊，添加融躍教育老師微信（rongyuejiaoyu）！另外融躍教育ACCA還可以領(lǐng)取免 費備考資料哦！