ACCA考試掌握基本知識(shí)點(diǎn)是學(xué)員要做的，在備考的時(shí)候，學(xué)員還需要對(duì)歷年真題進(jìn)行練習(xí)，了解考試的題型，讓自己在考試中更清楚考點(diǎn)的分布及知識(shí)點(diǎn)的內(nèi)容。

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]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

1、正確答案 ：G

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

2、正確答案 ：A

解析：20% x (400,000 + 800,000)

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