2016年ACCA考試備考已經(jīng)開始了，很多考生在備考中遇到很多問題，比如備考ACCA需要用到哪些教材？教材在哪里買？怎么備考ACCA等問題，為了幫助大家找到學(xué)習(xí)技巧，提升備考效率，我們?yōu)榭忌砹薃CCA備考指南，希望對大家有所幫助。

在備考2016年ACCA考試中，練習(xí)歷年的ACCA考試真題是很重要的，通過真題了解高頻考點(diǎn)和常見的題型。ACCA考試是全英文，練習(xí)歷年的真題還有助于考生ACCA考試方向和意義等。下面是關(guān)于ACCA考試真題的總結(jié)，我們一起來練習(xí)吧！

1.An entity has the following loan finance in place during the year:
$1 million of 6% loan finance
$2 million of 8% loan finance
lt constructed a new factory which cost $600,000 and this was funded out of the existing loan finance. The factory took 8 months to complete.
To the nearest thousand, what borrowing costs should be capitalized?
A.$44,000
B.$29,000
C.$28,000
D.$20,000

Answers：B
The weighted average cost of borrowing is 7.33% (($1m x 6%) + ($2m x 8%))/$3m.
Therefore the amount to be capitalized= 7.33% x $600,000 x 8/12 = $29,333.
If you selected A, you forgot to time apportion the borrowing costs for the construction period. If you selected D you have used 6% rather than the weighted average. If you selected C you have just used 7% as the average rather than calculating the weighted average.

2.The following statements relate to financial accounting or to cost and management accounting:
(i) Financial accounts are historical records.
(ii) Cost accounting is part of financial accounting and establishes costs incurred by an organization.
(iv)Management accounting is used to aid planning, control and decision making.
Which of the statements are correct?
A.(i) and (ii) only
B.(i) and (iii) only
C.(ii) and (iii) only
D.(i), (ii) and (iii)

Answers：B
Cost accounting is not part of financial accounting.

3.Which one of the following sentences does NOT explain the distinction between financial accounts and management accounts?
A.Financial accounts are primarily for external users and management accounts are primarily for internal users
B.Financial accounts are normally produced annually and management accounts are normally produced monthly
C.Financial accounts are more accurate than management accounts
D.Financial accounts are audited by an external auditor and management accounts do not normally have an external audit

Answers：C
Both financial and management accounts are equally accurate.

4.1. Which of the following organizations is normally found in the public sector?
A. Schools
B. Charities
C. Clubs
D. Businesses

Answer A
"Schools" is the correct answer because the other organizations are normally found in the private (i.e. non-governmental) sector.

希望以上考試真題能夠幫助到大家學(xué)習(xí)ACCA，金程網(wǎng)校為大家開設(shè)免費(fèi)題庫，分享ACCA歷年真題及答案解析，幫助大家在2016年ACCA考試中取得優(yōu)異的成績。

2016年ACCA考試熱點(diǎn)推薦：ACCA考試經(jīng)驗(yàn)分享 2016年ACCA報(bào)考的常見問題