掌握ACCA考試知識點的過程就是對財會知識的學習過程，在備考ACCA考試的時候，學員對教材的知識點掌握是基礎，同時還需要重視知識點的運用，ACCA真題可以幫助學員更好的理解知識點的內(nèi)容，為ACCA考試做好準備。
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1. [單選題]The following information is available for a manufacturing company which produces multiple products:
A. (i) The product mix ratio
B. (ii) Contribution to sales ratio for each product
C. (iii) General fixed costs
D. (iv) Method of apportioning general fixed costs
E. Which of the above are required in order to calculate the break-even sales revenue for the company?
F. All of the above
G. (i), (ii) and (iii) only
H. (i), (iii) and (iv) only
I. (ii) and (iii) only
2. [單選題]Which of the following statements relating to internal and external auditors is correct?
A. Internal auditors are required to be members of a professional body
B. Internal auditors’ scope of work should be determined by those charged with governance
C. External auditors report to those charged with governance
D. Internal auditors can never be independent of the company
1、正確答案 ：G
解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
2、正確答案 ：B
解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.
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