ACCA真题练习是学员知识点的运用！

在备考ACCA考试的时候，学员要重视知识点的运用，掌握了ACCA考试的内容，学员通过真题练习来进行知识点的运用总结。ACCA真题练习是对所学知识点的运用，学员要重视起来，同时也需要总结知识点的考点分布。

1. [单选题]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. [单选题]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. [单选题]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、正确答案 ：B

2、正确答案 ：D

解析：630,000 – 4,320 – 440

3、正确答案 ：G

解析：The learning rate was actually better than expected and only (i) could cause it to improve.

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。