以下是小编帮大家整理的ACCA机考实录（paper1.1&1.2），本文共4篇，仅供参考，大家一起来看看吧。
篇1：ACCA机考实录（paper1.1&1.2）
实况重放：我参加的是06/02/18周六全天的考试（在上海长宁的某考点，时间一长名字忘了），上午1.1，下午1.2。
考试在很小的一间教室里，大概就二十号人吧，横七竖八的塞满了整个房间。考题是由监考老师考前做在软盘里，每人一个，我当时很怕软盘坏了。题目和练习册上的差不离，有几道和笔试题很像。大概一个小时左右做好，我鼓励了自己半分钟才按了submit。老师很好，还特地帮我去把分数打出来，大概考的算比较好的。
注意事项：记得要带全证件，计算器。做题时当心电源。有位同仁不幸做到一半一紧张就踹到机箱上的电源，全部over了。幸好监考姐姐特nice，重新给了套题做。不过我有在想，如果某人觉得这次没做好是不是可以假装。。。...
广告时间：机考真的很好，强烈推荐。
首先，手续很简单的，只要联系提供机考的培训点（具体考点可以咨询代表处，我联系的时候上海有两个点，不过现在只有一个了吧，长宁区的那个），交了钱（我报了2门，大概是1300）、填个表，就可以了。时间大概是每月一次吧？大概要提早半个月报名。
其次，省钱。鉴于大家银子来之不易，只要买本练习册，网上当些真题，做做网上的机考demo。保证过。免除一切简答题，只有选择和计算啊而且最后一确认，分数立马出来拉。想当初我可是想门门机考，免除手写痛苦，可是...
随便说说：没报名的注意了，报名要赶早。在acca啥事都要早啊。想当初我十月报名，一月才收到学员卡，为了报二月的考试，急的我呀还惦记着年费怎么付，感觉那时候是举着钱不知怎么送。在这里要强烈感谢acca-bj论坛中的xdjm给了我很多帮助和安慰。现在好了，一切正常了，用信用卡付费很方便快捷（不过这次报名考试，交行双币卡不能用了，只好用建行的）。感觉过了年末、年初的acca缓过来了。
p.s.现在只有1.1和1.2有机考。如果屏一下，新大纲中第一个part3门全部可以机考。可能新新大纲中会放宽到第二个part吧。
篇2：ACCAÿÌìÒ»Á·PAPER1.1(9ÔÂ3ÈÕ)
11 the following information is available for orset, a sole trader who does not keep full accounting records:
$
inventory 1 july 138,600
30 june 149,100
purchases for year ended 30 june 2005 716,100
orset makes a standard gross profit of 30 per cent on sales.
based on these figures, what is orset¡¯s sales figure for the year ended 30 june 2005?
a $2,352,000
b $1,038,000
c $917,280
d $1,008,000
´ð°¸£ºd
篇3：ACCA每天一练paper1.1(9月7日)
5 which of the following factors could cause a company’s gross profit percentage on sales to fall below the expectedlevel?
1 understatement of closing inventories.
2 the incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 the inclusion in sales of the proceeds of sale of non-current assets.
4 increased cost of carriage charges borne by the company on goods sent to customers.
a 3 and 4
b 2 and 4
c 1 and 2
d 1 and 3
答案:c
17 a company sublets part of its office accommodation. in the year ended 30 june 2005 cash received from tenants
was $83,700.
details of rent in arrears and in advance at the beginning and end of the year were:
in arrears in advance
$ $
30 june 2004 3,800 2,400
30 june 2005 4,700 3,000
all arrears of rent were subsequently received.
what figure for rental income should be included in the company’s income statement for the year ended 30 june
2005?
a $84,000
b $83,400
c $80,600
d $85,800
答案:a
篇4：ACCA每天一练paper1.1(9月1日)
11 the following information is available for orset, a sole trader who does not keep full accounting records:
$
inventory 1 july 2004 138,600
30 june 2005 149,100
purchases for year ended 30 june 2005 716,100
orset makes a standard gross profit of 30 per cent on sales.
based on these figures, what is orset’s sales figure for the year ended 30 june 2005?
a $2,352,000
b $1,038,000
c $917,280
d $1,008,000
答案：d
13 which of the following correctly describes the imprest system for operating petty cash?
a all expenditure out of petty cash must be supported by a properly authorised voucher.
b a regular equal amount of cash is transferred into petty cash.
c the exact amount of expenditure out of petty cash is reimbursed at intervals.
d a budget is fixed for a period which petty cash expenditure must not exceed.
答案：c
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