ACCA考試是在校大學(xué)生及在職人士報(bào)考較多的證書考試，對(duì)于學(xué)員來說，要想順利拿到ACCA證書，不僅需要完成課程的考試。ACCA考試ACCA真題學(xué)員是必須要做的，幫助掌握考試的重點(diǎn)及題型。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]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. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

正確答案：

1、正確答案 ：G

解析：

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

2、正確答案 ：B

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