ACCA真题练习帮助了解考试的题型与技巧。

ACCA考试是对财会基础知识的学习，学员在备考的时候，需要先掌握基础的内容，还需要对所学的知识点有所运用才可以。ACCA考试前学员一定要做ACCA真题练习，了解考试的题型与技巧。

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]Is the following statement true or false?

B. True

C. False

3. [单选题]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

1、正确答案 ：G

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

2、正确答案 ：B

解析：Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

3、正确答案 ：C

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