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掌握ACCA考試知識(shí)點(diǎn)的過(guò)程就是對(duì)財(cái)會(huì)知識(shí)的學(xué)習(xí)過(guò)程，在備考ACCA考試的時(shí)候，學(xué)員對(duì)教材的知識(shí)點(diǎn)掌握是基礎(chǔ)，同時(shí)還需要重視知識(shí)點(diǎn)的運(yùn)用，ACCA真題可以幫助學(xué)員更好的理解知識(shí)點(diǎn)的內(nèi)容，為ACCA考試做好準(zhǔn)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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