天津市ACCA考试真题下载步骤是怎么样的？

发布时间：2020-01-10

时光飞逝，刚来的2020年就快要过去半个月了，各位备考ACCA的同学们复习的怎么样了呢？目前，很多备考的同学来问51题库考试学习网：ACCA考试的真题在哪里下载？下载的步骤又是怎么样的呢？别担心，这些问题今天51题库考试学习网为大家通通解决，这份“真题下载宝典”请收入囊中：

首先为大家说一下真题在哪里下载，真题的下载通常有两种途径：

1.在百度上搜索ACCA真题，会有各大网校为大家已经准备好了的历年的真题，只需点击下载即可，这个方法是最常见也是最为简单的。

2.如果说一些同学不放心在网校机构的官网下载的话，也可以选择去ACCA官网，www.accaglobal.com下载最新的真题。这种途径的优点在于相比较第一种网校下载的真题而言更加有权威性和可信度，且能拿到一手的真题信息，对自己的备考复习会有更大的帮助。

（一些萌新不知道如何在ACCA官网下载真题？请跟随51题库考试学习网一起，了解更多官网下载步骤）

（1）登录www.accaglobal.com

（2）到页面最下方点击“past exam papers”

（3）可以根据需要选择相应的文件

举例：在exam下选择F5，在Resource type下选择“past exam papers”接着下方图表里就是F5的真题了

此外，在Resource type里还有其他的资料（如下图）大家可以根据自己的需要选择下载

以上就是关于真题下载的相关资讯，望大家采纳。

最后，51题库考试学习网想对大家说：“心在浩瀚时空可以替换成心怀天下，心怀梦想，心在追求真理的浩瀚时空。”各位备考ACCA的同学们，加油，成功在向你们招手~

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Calculate the internal rate of return of the proposed investment and comment on your findings. (5 marks)

正确答案：

(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.

(4 marks)

正确答案：
(e) In order to enhance profitability management might take the following actions:
(i) Increase the maximum capacity of the circus.
(ii) Undertake a detailed review of operating costs which are budgeted at ￡239,200,000. Such a review might identify nonvalue
added costs which may be eliminated thereby increasing profitability.
(iii) Enter into a strategic arrangement with large hotels and travel agencies to offer travel and accommodation inclusive
arrangements for visitors to Cinola Island. This might help to increase the number of visitors to the zoo thereby increasing
profits.
(iv) Change the price structure and entitlement of tickets so that purchasers might visit Cinola Island on two separate days
in order to attend the zoo and circus. Additional revenues would arise as a consequence of the increased number of
visitors to the zoo, thereby increasing profitability.
(v) Hold prize draws for free tickets to the zoo for families on an ‘all-inclusive basis’, including restaurants, photographs,
souvenirs etc.
N.B. Only four initiatives were required to be discussed.

12 Which of the following statements are correct?

(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.

(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.

(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.

(4) Material non-adjusting events are disclosed by note in the financial statements.

A 1 and 2

B 2 and 4

C 3 and 4

D 1 and 3

正确答案：B

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