ACCA F2考试历年真题练习对于考生而言是必做的练习，通过真题的练习让考生知道，ACCA F2考试的题型有哪些，考试的形式是怎样的。现在，小编给大家分享ACCA F2考试历年真题解析内容，希望能够帮助到准备考试的你!

　　1、Which of the following is a reason for an organisation NOT to use a budget?

　　(A)It is steadily growing

　　(B)It faces extreme uncertainties in its environment

　　(C)It does not seek to earn a profit

　　(D)It does not know the best way to absorb fixed costs

　　2、Stephen borrows $1,000 for three years at an annual compound interest rate of 5% . Under the terms of the loa interest and principal is to be repaid at the end of the three-year term.

　　What is the total amount of interest to be repaid at the end of the loan period ( to the nearest $ ) ?

　　(A)$50

　　(B)$150

　　(C)$158

　　(D)$103

　　3、A timm montors labour activity. The following informationtelates to last period：

　　Proouchon volume ratio

　　96%

　　Budget standard hours

　　20,000

　　Actual hours

　　24,000

　　What is the labour efficiency ratio for last period?

　　(A)125.00%

　　(B)80.00%

　　(C)120.00%

　　(D)83.33%

　　1、答案：B

　　2、答案：C

　　解析：=1000*(1+5%)三次方-1000=158

　　3、答案：effeiency ratio=80%

　　解析：

　　96%=24000/20000*effeiency ratio

　　Note:Production volume ratio=Efficlency ratio x Capacity ratio

　　以上就是小编分享关于ACCA F2考试历年真题解析的内容，希望能帮到各位考生。若是考生还想知道更多ACCA F2考试的相关资讯，可以关注我们恒企网校ACCA栏目资讯更新。

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