相信现在有很多考生都在进行ACCA考试的备考吧，泽稷小编这里为了帮助同学们进行备考为同学们准备了一些ACCA考试试题，各位同学可以练习一下。

ACCA考试真题练习

1、Consider the following statements:

i.Not-for-profit organizations(NFPs)have varied objectives,which depend on the needs of their members or the sections of society they were created to benefit.

ii.The primary objective of government-funded organizations is to reduce costs of their operations and thus minimize the burden on tax payers.

Which of these statements is/are correct?

A.(i)Only

B.(ii)Only

C.Both

D.Neither

Answer：A

NFPs may have radically different objectives-a charity may aim to help,say,animals under threat of extinct ion while a hospital may wish to treat its patients as effectively as possible.Government funded organizations are usually concerned with providing basic government services.This does not always involve minimizing the costs of their operations.

2、The following statements refer to qualities of good information:

(i)It should be communicated to the right person.

(ii)It should always be completely accurate before it is used.

(iii)It should be understandable by the recipient.

Which of the above statements are correct?

A.(i)and(ii)only

B.(i)and(iii)only

C.(ii)and(iii)only

D.(i),(ii)and(iii)

Answer：B

The information should be sufficiently accurate given time and cost constraints.Managers should be made aw are of the degree of accuracy of the information.

3、Which of the following user groups require the most detailed financial information?

A.The management

B.Investors and potential investors

C.Government agencies

D.Employees

Answer：A

Management require very detailed information in order to make informed decisions with regard to operations(e.g.whether to shut down a particular product line or source new suppliers).

Other parties need far less detail:

Investors are interested in profitability and the security of their investment.

The government is interested in profits(for tax purposes)and sales performance(in order to assess how the economy is performing).

Lenders are interested in whether a business is solvent and able to repay their debt.

4、Which of the following would NOT be regarded as persuasive precedent by a judge within the Court of Appeal?

A.Decisions of lower courts

B.Decisions of the Supreme Court

C.Obiter dicta statements

Answer：B

Decisions of the Supreme Court are binding on the Court of Appeal.

ACCA考试真题练习。如果有同学正好在备考ACCA考试的话，那可是赚到了，泽稷小编这里为大家准备了一份ACCA考试的备考资料，同学们可以免费领取哦~》》泽稷网校ACCA2019年泽稷网校ACCA通关资料大礼包免费领取（同学们要留下真实信息以便小编发送哦~）

      点击在线咨询泽稷老师，ACCA中文宝典免费领，更有机会获得海量免费ACCA学习资料。