ACCA考试资料的学员很关键，真题练习一定不能少！

在进行ACCA备考的时候，学员要重视备考的质量。在学习基础知识的时候，还应该对ACCA考点的内容有自己的学习与运用。ACCA真题练习对学员来说很关键，学会运用所学知识点才可以达到学有所用。ACCA考试资料的学员很关键，真题练习一定不能少！

1. [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

2. [单选题]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A. $61,000

B. $22,000

C. $24,000

D. $23,850

3. [单选题]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

1、正确答案 ：A

解析：20% x (400,000 + 800,000)

2、正确答案 ：B

3、正确答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

如果你在ACCA课程学习方面遇见不同的困难，不妨添加融跃教育老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。