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2016年ACCA考试历年真题及答案解析-ACCA历年真题

发表时间:2015-12-07 来源:金程ACCA
【编者按】我们为考生分享ACCA考试真题及答案解析,帮助考生备考2016年ACCA考试。
2016年ACCA考试  ACCA考试真题答案  2016年ACCA真题

ACCA考试真题答案

2016年ACCA考试备考已经在紧张的准备中了,你还没找到适合自己的备考方案吗?不知道怎么备考没关系,关注金程ACCA或者咨询老师了解最新的备考指南。

在备考中,练习历年的ACCA考试真题很关键,既可以检查我们对知识点的掌握程度,也可以熟悉考试题型,减少考试恐惧感。今天我们为大家带来的是ACCA考试真题答案解析,希望能帮助大家提升备考效率。

1、Consider the following statements:
i.Not-for-profit organizations (NFPs) have varied objectives, which depend on the needs of their members or the sections of society they were created to benefit.
ii.The primary objective of government -funded organizations is to reduce costs of their operations and thus minimize the burden on tax payers.
Which of these statements is/are correct?
A.(i)Only
B.(ii)Only
C.Both
D.Neither

Answer:A 
NFPs may have radically different objectives - a charity may aim to help, say, animals under threat of extinct ion while a hospital may wish to treat its patients as effectively as possible. Government funded organizations are usually concerned with providing basic government services. This does not always involve minimizing the costs of their operations.

2、The following statements refer to qualities of good information:
(i) It should be communicated to the right person.
(ii) It should always be completely accurate before it is used.
(iii) It should be understandable by the recipient.
Which of the above statements are correct?
A.(i) and (ii) only
B.(i) and (iii) only
C.(ii) and (iii) only
D.(i), (ii) and (iii)

Answer:B
The information should be sufficiently accurate given time and cost constraints. Managers should be made aw are of the degree of accuracy of the information.

3、Which of the following user groups require the most detailed financial information?
A.The management
B.Investors and potential investors
C.Government agencies
D.Employees

Answer:A
Management require very detailed information in order to make informed decisions with regard to operations (e.g. whether to shut down a particular product line or source new suppliers).
Other parties need far less detail:
Investors are interested in profitability and the security of their investment .
The government is interested in profits (for tax purposes) and sales performance (in order to assess how the economy is performing).
Lenders are interested in whether a business is solvent and able to repay their debt.

4、Which of the following would NOT be regarded as persuasive precedent by a judge within the Court of Appeal?
A.Decisions of lower courts
B.Decisions of the Supreme Court
C.Obiter dicta statements

Answer:B
Decisions of the Supreme Court are binding on the Court of Appeal.

希望以上关于ACCA历年真题以及答案解析能够为你备考提供帮助,考前充分的准备会为大家减少考试焦虑,所以同学们一定要安排好自己的学习计划哦,祝愿同学们都能在2016年ACCA考试中取得优异的成绩,更多2016年ACCA真题请关注金程ACCA。

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