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每日一练 历年真题丨ACCA 考试模拟题:2019年4月4日
摘要今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~ 【ACCA选择题】 第一题:A surplus on the balance of payments usually refers to a surplus or deficit on the................................
  今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  第一题:A surplus on the balance of payments usually refers to a surplus or deficit on the........................................account.

  Which word correctly complete this statement?

  A Current

  B Capital

  C Financial

  第二题:Northland,Southland,Eastland and Westland are four countries of Asia.The following economic statistics have been produced for the year 2007.

  Country Northland Southland Eastland Westland

  Change in GDP(%)–0.30+2.51–0.55+2.12

  Balance of payments current account($m)+5550.83–350.47–150.90+220.39

  Change in consumer prices(%)+27.50+15.37+2.25+2.15

  Change in working population employed(%)–4.76+3.78+1.76–8.76

  Which country experienced stagflation in the relevant period?

  A Northland

  B Southland

  C Eastland

  D Westland

  第一题:【A】Rationale:It is particularly tempting to equate a trade surplus or deficit with a'profit'or'loss'forthe country,but this is not the case.

  第二题:【A】Examiner's comments.The examiner commented that some students struggled with this

  question.Stagflation occurs when economic growth(defined by the change in national income in

  a period)is low or negative,and inflation is high.So the relevant figures are percentage change in

  GDP and change in consumer prices.Northland and Eastland both experienced negative growth,

  however,Northland had a high level of price inflation as well and so A is the correct option.
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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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