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在備考中，練習(xí)歷年的ACCA考試真題很關(guān)鍵，既可以檢查我們對(duì)知識(shí)點(diǎn)的掌握程度，也可以熟悉考試題型，減少考試恐懼感。今天我們?yōu)榇蠹規(guī)淼氖茿CCA考試真題答案解析，希望能幫助大家提升備考效率。
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.
希望以上關(guān)于ACCA歷年真題以及答案解析能夠?yàn)槟銈淇继峁椭?，考前充分的?zhǔn)備會(huì)為大家減少考試焦慮，所以同學(xué)們一定要安排好自己的學(xué)習(xí)計(jì)劃哦，祝愿同學(xué)們都能在2016年ACCA考試中取得優(yōu)異的成績，更多2016年ACCA真題請(qǐng)關(guān)注金程ACCA。
