ACCA真题练习是ACCA考试必做题！

3. [单选题]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

4. [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

5. [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

3、正确答案 ：A

4、正确答案 ：D

解析：630,000 – 4,320 – 440

5、正确答案 ：G

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

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