備考ACCA考試真題要做幾套？怎么學習？

備考ACCA考試真題要做幾套？怎么學習？備考ACCA考試學員要掌握基礎的知識，還需要進行ACCA真題模擬訓練，幫助學員更好的去理解課程的內(nèi)容。

ACCA考試的內(nèi)容有很多，學員若是能夠完全理解的話，通過考試是不成問題的。備考ACCA考試建議能夠有2-3套真題進行模擬訓練，以充分了解課程的重難點是在哪里才可以。ACCA真題練習很關鍵，因此學員要引起重視。

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ACCA考試

Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

正確答案 ：D

解析：

20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

ACCA真題練習是ACCA學員必然要做的考試題，通過考題內(nèi)容的衡量，來了解ACCA考試的重難點在哪里。

如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關考試。