ACCA真题有必要练习吗？

ACCA考试真题的练习对学员很关键，在备考的后期，学员练习ACCA真题可以提高学习成绩，同时可以掌握考试的题型，帮助学员更好的对ACCA知识点的运用及分析有把握。

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]Is the following statement true or false?

B. True

C. False

3. [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

1、正确答案 ：A

解析：20% x (400,000 + 800,000)

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 ：G

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

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