ACCA考試中學(xué)員對知識點(diǎn)的掌握很關(guān)鍵，但是怎么更好的去運(yùn)用所學(xué)的知識點(diǎn)才是通過考試的關(guān)鍵。ACCA真題練習(xí)是每位學(xué)員都應(yīng)該了解的內(nèi)容，是幫助學(xué)員了解題型的關(guān)鍵。

4. [單選題]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A. $61,000

B. $22,000

C. $24,000

D. $23,850

5. [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、正確答案 ：B

5、正確答案 ：G

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

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