ACCA考试真题练习是ACCA考试的关键，可以帮助考生运用所学知识!ACCA考试知识点的学习很关键，同样对知识点的运用也很关键，是帮助考生更好理解考试内容的关键。现在，小编分享几道2021年ACCA考试真题练习与解析，快来看看你能做对多少道?

　　ACCA考试真题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

　　ACCA考试真题2、[单选题]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)

　　ACCA考试真题3、[单选题]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

　　2021年ACCA考试真题练习答案与解析

　　1、正确答案 ：B

　　2、正确答案 ：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.

　　3、正确答案 ：G

　　解析：The method of apportioning general fixed costs is not required to

　　calculate the break-even sales revenue.

　　以上就是2021年ACCA考试真题练习与解析的内容，希望对各位考生有所帮助。若是考生还想知道更多2021年ACCA考试真题练习题，可以关注我们恒企网校ACCA栏目资讯更新。

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