2014年12月ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了：2014年ACCA考试考前每日一练集锦(6)
1.The following statements relate to the advantages that linear regression analysis has over the high low method in the analysis of cost behaviour:
1. the reliability of the analysis can be statistically tested
2. it takes into account all of the data
3. it assumes linear cost behaviour
Which statements are true?
A 1 only
B 1 and 2 only
C 2 and 3 only
D 1, 2 and 3
【参考答案】：B
2.Mr Manaton has recently won a competition where he has the choice between receiving $5,000 now or an annual amount forever starting now (i.e. a level perpetuity starting immediately). The interest rate is 8% per annum.
What would be the value of the annual perpetuity to the nearest $?
A $370
B $500
C $400
D $620
【参考答案】：A
3.Which of the following would not be expected to appear in an organisation’s mission statement?
A The organisation’s values and beliefs
B The products or services offered by the organisation
C Quantified short term targets the organisation seeks to achieve
D The organisation’s major stakeholders
【参考答案】：C
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