Question：Which of the following statements about current cost accounting (CCA) are correct?
A. CCA takes account of specific inflation affecting a company's operations.
B. CCA adjustments are based on the changing value of the unit of currency.
C. The main aim of CCA is to safeguard a company's operating capacity.
D. CCA takes account of general inflation in the economy.
E. The main aim of CCA is to safeguard the company's general buying power.
The correct answers are: CCA takes account of specific inflation affecting a company's operations; The main aim of CCA is to safeguard a company's operating capacity.
Its adjustments are NOT based on the changing value of the currency.
They are based on specific price changes.
　　高顿网校温馨提醒
　　各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文