ACCA考试中真题是否很关键？ACCA考试真题练习！

ACCA考试中真题是否很关键？ACCA考试真题练习！大家都知道，往年考试真题是学员必要要学习的，也是了解一门课程考试重难点的关键。ACCA考试中真题确实很关键，因此建议学员一般需要做三套ACCA真题试卷才可以。

1、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

正确答案 ：B

2、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%

正确答案 ：C

在学习ACCA课程知识点的时候，学员也不要忽视了课程的重难点的学习。ACCA真是很关键，因此需要大家重视。同时参加ACCA备考的学员，也应该重视ACCA考官文章，为自己更好通过考试做好准备。

ACCA的相关内容就介绍这么多，更多ACCA内容可以持续关注融跃教育官网，或者在线留言一起学习与探讨！