相信很多ACCA學(xué)習(xí)在備考的時(shí)候，不僅跟著網(wǎng)課進(jìn)行學(xué)習(xí)，進(jìn)行ACCA試題的練習(xí)，還需要在考試沖刺階段完成ACCA真題的練習(xí)，讓自己更好的去把握ACCA考試的類型及考試的重難點(diǎn)分析。

ACCA考試資料有很多，而ACCA真題是學(xué)員必不可少的備考資料。ACCA真題練習(xí)幫助學(xué)員進(jìn)行知識(shí)的實(shí)踐及查漏補(bǔ)缺，更好的去適應(yīng)課程的學(xué)習(xí)，為考出理想成績(jī)做充分的準(zhǔn)備。

1. [單選題]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?

B. The estate income is not taxable

C. The estate income will be taxed as occasional (ad hoc) income

D. The estate income will be taxed as other income

E. The estate income will be taxed as service income

2. [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

3. [單選題]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

4. [單選題]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

B. (ii) The maximum price which should be paid for an additional kg of material B is $2

C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80

E. Which of the above statements is/are correct?

F. (ii) only

G. (ii) and (iii)

H. (i) only

I. (i) and (iv)

1、正確答案 ：B

2、正確答案 ：G

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

3、正確答案 ：E

解析：Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

4、正確答案 ：I

解析：Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

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！