金程的學(xué)員們，大家好！2015年ACCA備考已經(jīng)開始，為了方便各位學(xué)員能更加系統(tǒng)地掌握考試大綱的重點(diǎn)知識(shí)，幫助大家充分備考，體驗(yàn)實(shí)戰(zhàn)，金程網(wǎng)校ACCA考試欄目開通了全免費(fèi)的ACCA題庫(kù)（包括ACCA歷年真題和全真?？枷到y(tǒng)），題庫(kù)里附有詳細(xì)的答案解析，學(xué)員可以通過多種題型加強(qiáng)練習(xí)。更多ACCA考試真題大家可以自行訪問查詢哦。 2015年ACCA考試講義+大綱+真題免費(fèi)獲取》》
In a period, a company had opening inventory of 31 000 units and closing inventory of 34 000 units. Profits based on marginal costing were $ 850 500 and on absorption costing were 955 500.
If the budgeted total fixed costs for the company was $ 1 837 500, what was the budgeted level of activity in units?
A 32 500
B 65 000
C 52 500
D 105 000

A company had 30 direct production employees at the beginning of last year and 20 direct production employees at the end of the year. During the year, a total of 15 direct production employees had left the company to work for a local competitor. What is the labour turnover rate for last year?
A 16.70%
B 20.0%
C 25.0%
D 60.0%

When the price of a good is held above the equilibrium price, the result will be（）
A. Excess demand
B. A shortage of the good
C. A surplus of the good
D. An increase in demand

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