ACCA歷年真題練習幫助ACCA考試通關。

ACCA歷年真題練習對于學員來說是必做的練習，通過真題的練習讓學員知道，ACCA 考試的題型有哪些，考試的形式是怎樣的。ACCA真題可以幫助學員進行考試重難點的解析與規劃。

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

ACCA考試

3. [單選題]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

4. [單選題]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

5. [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

3、正確答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

4、正確答案 ：C

5、正確答案 ：D

解析：20% x 120,000

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