2026特许公认会计师ACCA刷题题目及答案.docVIP

2026特许公认会计师ACCA刷题题目及答案

一、单项选择题

1.Acompanyhasapolicyofmaintainingaminimumcashbalanceof￡50,000.Ifthecompanyhas￡60,000incashatthebeginningofthemonth,whatisthemaximumamountitcanspendduringthemonthwithoutviolatingitspolicy?

A.￡60,000

B.￡50,000

C.￡10,000

D.￡110,000

Answer:C

2.Whichofthefollowingisacharacteristicofasoleproprietorship?

A.Limitedliability

B.Separatelegalentity

C.Pass-throughtaxation

D.Mutualagency

Answer:C

3.Theprocessofevaluatingandimprovingtheefficiencyandeffectivenessofanorganizationsoperationsiskno