對于考生來說，想要快速掌握ACCA考試的重難點，多做歷年的ACCA考試真題是非常有必要，也是效果很好的方法。金程網(wǎng)校ACCA考試專欄為大家整理分享了歷年來的ACCA試題，希望能幫助大家提升個人的應(yīng)試能力。如果你正在備考2015年12月份的ACCA考試，如果你對ACCA考點掌握的還不扎實，就和小編一起練習(xí)試題吧！
1 Which of the following would help to explain a favourable direct labour efficiency variance?
A. Better quality material was easier to process
B. Suggestions for improved working methods were implemented during the period
C. Employees were of a lower skill level than specified in the standard
Answer A B
Employees were of a lower skill level than specified in the standard is not consistent with a favourable labour efficiency variance. Employees of a lower skill level are likely to work less efficiently, resulting in an adverse efficiency variance.
Better quality material was easier to process is consistent with a favourable labour efficiency variance. Time would be saved in processing if the material was easier to process.
Suggestions for improved working methods were implemented during the period is consistent with a favourable labour efficiency variance. Time would be saved in processing if working methods were improved.
Therefore the correct answer is better quality material was easier to process and suggestions for improved working methods were implemented during the period.
2 Which of the following best describes a controllable cost?
A. A cost which can be specifically identified with a particular cost object
B. A cost which can be influenced by its budget holder
C. A cost which is easily controlled because it is not affected by fluctuations in the level of activity
D. A cost which can be easily forecast and is therefore readily controllable using budgetary control techniques
Answer B
3 A spreadsheet is unlikely to be used for which of the following tasks?
A. Cash flow forecasting
B. Writing a memo
C. Calculation of depreciation
D. Monthly sales analysis by market
Answer B
上面三道試題是小編在ACCA歷年真題中挑選出來的，希望能幫助大家解決所涉及到的知識，祝愿大家取得優(yōu)異的ACCA考試成績，如果你還有其他的疑問請及時關(guān)注金程網(wǎng)校。
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