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ACCA历年真题:2016年ACCA考试历年真题练习及答案解析

发表时间:2015-11-20 来源:金程ACCA
【编者按】备考2016年ACCA考试,练习历年的ACCA考试真题是很重要的,通过真题的练习熟悉ACCA考试题型和要点,提升综合应试能力。

ACCA历年真题

2016年ACCA考试备考已经开始了,很多考生在备考中遇到很多问题,比如备考ACCA需要用到哪些教材?教材在哪里买?怎么备考ACCA等问题,为了帮助大家找到学习技巧,提升备考效率,我们为考生整理了ACCA备考指南,希望对大家有所帮助。

在备考2016年ACCA考试中,练习历年的ACCA考试真题是很重要的,通过真题了解高频考点和常见的题型。ACCA考试是全英文,练习历年的真题还有助于考生ACCA考试方向和意义等。下面是关于ACCA考试真题的总结,我们一起来练习吧!

 

1.An entity has the following loan finance in place during the year:
$1 million of 6% loan finance
$2 million of 8% loan finance
lt constructed a new factory which cost $600,000 and this was funded out of the existing loan finance. The factory took 8 months to complete.
To the nearest thousand, what borrowing costs should be capitalized?
A.$44,000
B.$29,000
C.$28,000
D.$20,000

Answers:B
The weighted average cost of borrowing is 7.33% (($1m x 6%) + ($2m x 8%))/$3m.
Therefore the amount to be capitalized= 7.33% x $600,000 x 8/12 = $29,333.
If you selected A, you forgot to time apportion the borrowing costs for the construction period. If you selected D you have used 6% rather than the weighted average. If you selected C you have just used 7% as the average rather than calculating the weighted average.

2.The following statements relate to financial accounting or to cost and management accounting:
(i) Financial accounts are historical records.
(ii) Cost accounting is part of financial accounting and establishes costs incurred by an organization.
(iv)Management accounting is used to aid planning, control and decision making.
Which of the statements are correct?
A.(i) and (ii) only
B.(i) and (iii) only
C.(ii) and (iii) only
D.(i), (ii) and (iii)

Answers:B
Cost accounting is not part of financial accounting.

3.Which one of the following sentences does NOT explain the distinction between financial accounts and management accounts?
A.Financial accounts are primarily for external users and management accounts are primarily for internal users
B.Financial accounts are normally produced annually and management accounts are normally produced monthly
C.Financial accounts are more accurate than management accounts
D.Financial accounts are audited by an external auditor and management accounts do not normally have an external audit

Answers:C
Both financial and management accounts are equally accurate.

4.1. Which of the following organizations is normally found in the public sector? 
A. Schools 
B. Charities 
C. Clubs 
D. Businesses 

Answer A 
"Schools" is the correct answer because the other organizations are normally found in the private (i.e. non-governmental) sector.

希望以上考试真题能够帮助到大家学习ACCA,金程网校为大家开设免费题库,分享ACCA历年真题及答案解析,帮助大家在2016年ACCA考试中取得优异的成绩。

2016年ACCA考试热点推荐:ACCA考试经验分享  2016年ACCA报考的常见问题

 

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