ACCA國際注冊會計師考試中ACCA真題對學(xué)員很關(guān)鍵！報考ACCA考試的人員不斷的增加，說明ACCA考試在國內(nèi)的行情也得到了更多人的認可。參加ACCA考試需要進行ACCA真題的練習(xí)，了解考試的題型。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. [單選題]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

2. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

答案：

1、正確答案 ：G

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

2、正確答案 ：B

備考ACCA考試中你是不是無從下手，也不知道該怎么備考，這不，這邊為你準(zhǔn)備了ACCA備考攻略和資料，有需要的在線咨詢或者添加老師微信：rongyuejiaoyu