在備考ACCA考試的時(shí)候，學(xué)員要重視知識(shí)點(diǎn)的運(yùn)用，掌握了ACCA考試的內(nèi)容，學(xué)員通過真題練習(xí)來進(jìn)行知識(shí)點(diǎn)的運(yùn)用總結(jié)。ACCA真題練習(xí)是對(duì)所學(xué)知識(shí)點(diǎn)的運(yùn)用，學(xué)員要重視起來，同時(shí)也需要總結(jié)知識(shí)點(diǎn)的考點(diǎn)分布。
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]10 What would the company’s profit become after the correction of the above errors?
A. $634,760
B. $624,760
C. $624,440
D. $625,240
3. [單選題]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、正確答案 ：B
2、正確答案 ：D
解析：630,000 – 4,320 – 440
3、正確答案 ：G
解析：The learning rate was actually better than expected and only (i) could cause it to improve.
以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
