大家都知道，學(xué)習(xí)ACCA課程，學(xué)員需要各種資料去收集與復(fù)習(xí)，這樣的話，能夠掌握到考試的重難點(diǎn)。ACCA考試資料有很多，而ACCA真題是學(xué)員學(xué)習(xí)必不可少的資料之一。

1. [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

2. [單選題]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

1、正確答案 ：G

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

2、正確答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

ACCA考試對(duì)學(xué)員來(lái)說(shuō)很關(guān)鍵，是幫助學(xué)員更好掌握知識(shí)的關(guān)鍵。要想更好的理解ACCA課程的內(nèi)容，建議學(xué)員在考前進(jìn)行2-3套真題進(jìn)行模擬，了解考試的重難點(diǎn)及考試的模式。

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問(wèn)，可以文章評(píng)論一起學(xué)習(xí)探討！