ACCA考试的ACCA真题有必要练习吗？

很多学员都抱着会出原题的心态去学习ACCA历年真题的内容，其实并非这样。ACCA真题是对ACCA考试中重要知识进行重要的运用，学员要是能够从ACCA真题中掌握到更多的内容，是有助于帮助自身提高的。ACCA考试的ACCA真题考前需要多加练习，为考试做好充足准备！

1. [单选题]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

2. [单选题]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%

1、正确答案 ：B

2、正确答案 ：C

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！