ACCA考试中历年真题练习有必要做吗？

ACCA考试掌握基本知识点是学员要做的，在备考的时候，学员还需要对历年真题进行练习，了解考试的题型，让自己在考试中更清楚考点的分布及知识点的内容。

1. [单选题]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

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

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

2. [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

1、正确答案 ：G

解析：All of the statements are false except statement (iii).

2、正确答案 ：A

解析：20% x (400,000 + 800,000)

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