掌握ACCA考試的內(nèi)容是每一位ACCA學員必須要做到的，通過ACCA課程知識點的學習，能夠讓ACCA學員成長為一名合格的財會人。ACCA真題是幫助學員掌握財會知識的關鍵，因此學員需要在備考的時候去進行真題訓練。

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

1. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

2. [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

1.正確答案 ：D

解析：20% x 120,000

2.正確答案 ：G

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

ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。