# 备考ACCA考试，ACCA真题能帮助学员更好的理解考试的关键点！

2020年新版ACCA备考资料下载
• 考纲对比
• 学习计划
• 思维导图
• 复习资料
• 历年真题
• 词典及公式 1. [单选题]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

A. (i) The number of new employees recruited was lower than expected

B. (ii) Unexpected problems were encountered with production

C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

E. All of the above

F. (ii) and (iii) only

G. (i) only

H. None of the above

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)

3. [单选题]Is the following statement true or false?

B. True

C. False 1、正确答案 ：G

2、正确答案 ：I

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

3、正确答案 ：B

ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。