2014年12月ACCA考試備考已經(jīng)開始，為了讓大家更好更快地進(jìn)入到復(fù)習(xí)的a1狀態(tài)，高頓網(wǎng)校小編為大家整理了：2014年ACCA考試考前每日一練集錦(6)
 
　　1.The following statements relate to the advantages that linear regression analysis has over the high low method in the analysis of cost *:
　　1. the reliability of the analysis can be statistically tested
　　2. it takes into account all of the data
　　3. it assumes linear cost *
　　Which statements are true?
　　A 1 only
　　B 1 and 2 only
　　C 2 and 3 only
　　D 1, 2 and 3
　　【參考答案】：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
　　【參考答案】：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
　　【參考答案】：C
 
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