很多學(xué)員都抱著會(huì)出原題的心態(tài)去學(xué)習(xí)ACCA歷年真題的內(nèi)容，其實(shí)并非這樣。ACCA真題是對(duì)ACCA考試中重要知識(shí)進(jìn)行重要的運(yùn)用，學(xué)員要是能夠從ACCA真題中掌握到更多的內(nèi)容，是有助于幫助自身提高的。ACCA考試的ACCA真題考前需要多加練習(xí)，為考試做好充足準(zhǔn)備！

1. [單選題]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

2. [單選題]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

1、正確答案 ：B

2、正確答案 ：C

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問(wèn)，可以文章評(píng)論一起學(xué)習(xí)探討！