ACCA真題在我們備考的過程中尤為重要，不僅可以加深知識點的記憶，而且這些不同的題型也能鍛煉同學(xué)們的思維能力，對于已經(jīng)報考了ACCA或者是想報考的同學(xué)來說，通過真題來學(xué)習(xí)備考，是非常高效的學(xué)習(xí)方式。
acca真題
一、ACCA真題
1.【單選題】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
正確答案:B
The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
2.【案例題】A company manufactures a single product L,for which the standard material cost is as follows：
Material 14kg x$3
During July,800 units of L were manufactured.12,000 kg of material were purchased for S33,600,of which 11,500kg were issued to production.SM Co values all inventory at standard cost.
What are the material price and usage variances for July?
正確答案：Material price variance=actual purchase/usage*standard price per kg-actual purchase/usage*actual price per kg=12000*$3-$33600=2400F
Material usage variance=(actual unit*standard kg per unit-actual unit*actual kg per unit)*standard price per kg=(800*14-11500)*$3=900A
二、ACCA真題查詢方式
1.官網(wǎng)查詢
要找到ACCA真題，可以在官網(wǎng)的學(xué)習(xí)模塊中尋找到歷年的真題以及模擬試題和考官文章等等資料，流程為進入官網(wǎng)登錄myACCA-點擊首頁student-點擊ACCA qualification-下拉選擇科目-選擇學(xué)習(xí)資料類型-選擇考試版本-到達資料界面。
2.備考整理
學(xué)姐整理了最新的ACCA真題以及備考資料包，包含了考綱解析白皮書、考官文章解讀、在線題目練習(xí)、歷年真題等等內(nèi)容。
高頓教育
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