ACCA真题是巩固知识、熟练应用的绝佳机会。涵盖了各个知识点和考试科目的重要内容，并贴近实际工作场景。学生们可以通过解答真题，巩固所学知识，并将理论应用到实际情境中。这样不仅可以提高考试成绩，还能够为未来的职业发展打下坚实的基础。
一、2023年acca《Management Accounting》（MA管理会计）真题
The Eastland Postal Service is government-owned.The government requires it to provide a parcel delivery service to every home and business in Eastland at a low price which is set by the government.Express Couriers Co is a privately owned parcel delivery company that also operates in Eastland.It is not subject to government regulation and most of its deliveries are to large businesses located in Eastland's capital city.You have been asked to assess the relative efficiency of the management of the two organisations.
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Which of the following factors should NOT be allowed for when comparing the ROCE of the two organisations to assess the efficiency of their management? |
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Differences in prices charged |
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Differences in objectives pursued |
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Differences in geographic areas served |
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Differences in workforce motivation |
二、MA管理会计如何备考
1、注重基础知识：ACCA考试注重对会计基础知识的考察。在备考过程中，确保对基础知识的理解和掌握。通过学习和练习，建立扎实的基础知识。
2、制定复习计划：在备考的最后阶段，制定针对各科目的复习计划。重点复习每个科目的重点内容和难点，在做题的同时加深对知识的理解。
3、解题实践：解答ACCA真题和模拟试题是备考的重要环节。通过实践，熟悉考试题型和解题技巧，提高应试能力。
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