備考ACCA考試真題要做幾套？怎么學(xué)習(xí)？

備考ACCA考試真題要做幾套？怎么學(xué)習(xí)？備考ACCA考試學(xué)員要掌握基礎(chǔ)的知識(shí)，還需要進(jìn)行ACCA真題模擬訓(xùn)練，幫助學(xué)員更好的去理解課程的內(nèi)容。

ACCA考試的內(nèi)容有很多，學(xué)員若是能夠完全理解的話(huà)，通過(guò)考試是不成問(wèn)題的。備考ACCA考試建議能夠有2-3套真題進(jìn)行模擬訓(xùn)練，以充分了解課程的重難點(diǎn)是在哪里才可以。ACCA真題練習(xí)很關(guān)鍵，因此學(xué)員要引起重視。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

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(xí)是ACCA學(xué)員必然要做的考試題，通過(guò)考題內(nèi)容的衡量，來(lái)了解ACCA考試的重難點(diǎn)在哪里。

如果你在ACCA課程學(xué)習(xí)方面遇見(jiàn)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(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。