ACCA證書(shū)考試要求學(xué)員掌握更多的知識(shí)點(diǎn)！

ACCA考試要學(xué)習(xí)的知識(shí)點(diǎn)肯定不少，學(xué)員掌握每一個(gè)知識(shí)點(diǎn)的內(nèi)容，是為了更好的去理解財(cái)會(huì)知識(shí)的內(nèi)容。對(duì)ACCA學(xué)員來(lái)說(shuō)，掌握一門(mén)課程很關(guān)鍵，但是知識(shí)的運(yùn)用也很重要。

1. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

2. [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)

1、正確答案 ：B

2、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.

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