acca考试题目及答案百度云.docVIP

acca考试题目及答案百度云

很抱歉，我无法提供百度云链接或其他任何形式的下载链接。但我可以帮助你创建一份ACCA考试样题及答案。以下是一份符合你要求的试卷：

一、单项选择题（每题2分，共10题）

1.WhichofthefollowingisakeycomponentoftheACCAethicalframework?

A.Profitmaximization

B.Professionalcompetence

C.Marketshareexpansion

D.Costreduction

Answer:B.Professionalcompetence

2.InACCAexams,whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.Incomestatement

B.Cashflowstatement

C.Balancesheet

D.Statementofchangesinequity

Answer:C.Balancesheet

3.Whichofthefollowingisamethodofbudgeting?

A.Zero-basedbudgeting

B.Activity-basedcosting

C.Varianceanalysis

D.Break-evenanalysis

Answer:A.Zero-basedbudgeting

4.Whichofthefollowingisacapitalexpenditure?

A.Purchaseofrawmaterials

B.Paymentofsalaries

C.Purchaseofmachinery

D.Paymentofrent

Answer:C.Purchaseofmachinery

5.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Intangibleassets

C.Accountsreceivable

D.Long-terminvestments

Answer:C.Accountsreceivable

6.Whichofthefollowingisasourceoffinanceforacompany?

A.Retainedearnings

B.Bankloans

C.Depreciation

D.Dividends

Answer:B.Bankloans

7.Whichofthefollowingisameasureofliquidity?

A.Debt-to-equityratio

B.Currentratio

C.Returnonequity

D.Earningspershare

Answer:B.Currentratio

8.Whichofthefollowingisamethodofdepreciation?

A.Straight-linemethod

B.Grossprofitmethod

C.Weightedaveragemethod

D.Grossmarginmethod

Answer:A.Straight-linemethod

9.Whichofthefollowingisafinancialratiousedtoassessacompanysprofitability?

A.Liquidityratio

B.Profitabilityratio

C.Efficiencyratio

D.Leverageratio

Answer:B.Profitabilityratio

10.Whichofthefollowingisacomponentofthecashflowstatement?

A.Operatingactiviti