2024年acca真题_acca考试试题_acca模拟题及答案
摘要：ACCA真题在我们备考的过程中尤为重要，不仅可以加深知识点的记忆，而且这些不同的题型也能锻炼同学们的思维能力...
ACCA真题在我们备考的过程中尤为重要，不仅可以加深知识点的记忆，而且这些不同的题型也能锻炼同学们的思维能力，对于已经报考了ACCA或者是想报考的同学来说，通过真题来学习备考，是非常高效的学习方式。
一、ACCA真题
1.【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
正确答案:B
The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
2.【案例题】A company manufactures a single product L,for which the standard material cost is as follows：
Material 14kg x$3
During July,800 units of L were manufactured.12,000 kg of material were purchased for S33,600,of which 11,500kg were issued to production.SM Co values all inventory at standard cost.
What are the material price and usage variances for July?
正确答案：Material price variance=actual purchase/usage*standard price per kg-actual purchase/usage*actual price per kg=12000*$3-$33600=2400F
Material usage variance=(actual unit*standard kg per unit-actual unit*actual kg per unit)*standard price per kg=(800*14-11500)*$3=900A
二、ACCA真题查询方式
1.官网查询
要找到ACCA真题，可以在官网的学习模块中寻找到历年的真题以及模拟试题和考官文章等等资料，流程为进入官网登录myACCA-点击首页student-点击ACCA qualification-下拉选择科目-选择学习资料类型-选择考试版本-到达资料界面。
2.备考整理
学姐整理了最新的ACCA真题以及备考资料包，包含了考纲解析白皮书、考官文章解读、在线题目练习、历年真题等等内容。
以上就是【acca真题_acca考试试题_acca模拟题及答案】的全部内容，想要了解更多关于ACCA相关政策，请访问点击这里，可免费领取历届学姐学长联合整理的备考资料包哟！> > >
