ACCA真題是鞏固知識、熟練應(yīng)用的絕佳機(jī)會。涵蓋了各個知識點(diǎn)和考試科目的重要內(nèi)容，并貼近實(shí)際工作場景。學(xué)生們可以通過解答真題，鞏固所學(xué)知識，并將理論應(yīng)用到實(shí)際情境中。這樣不僅可以提高考試成績，還能夠?yàn)槲磥淼穆殬I(yè)發(fā)展打下堅(jiān)實(shí)的基礎(chǔ)。

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一、2023年acca《Management Accounting》（MA管理會計(jì)）真題
The Eastland Postal Service is government-owned.The government requires it to provide a parcel delivery service to every home and business in Eastland at a low price which is set by the government.Express Couriers Co is a privately owned parcel delivery company that also operates in Eastland.It is not subject to government regulation and most of its deliveries are to large businesses located in Eastland's capital city.You have been asked to assess the relative efficiency of the management of the two organisations.
Which of the following factors should NOT be allowed for when comparing the ROCE of the two organisations to assess the efficiency of their management?
○ Differences in prices charged
○ Differences in objectives pursued
○ Differences in geographic areas served
● Differences in workforce motivation
ACCA真題
二、MA管理會計(jì)如何備考
1、注重基礎(chǔ)知識：ACCA考試注重對會計(jì)基礎(chǔ)知識的考察。在備考過程中，確保對基礎(chǔ)知識的理解和掌握。通過學(xué)習(xí)和練習(xí)，建立扎實(shí)的基礎(chǔ)知識。
2、制定復(fù)習(xí)計(jì)劃：在備考的最后階段，制定針對各科目的復(fù)習(xí)計(jì)劃。重點(diǎn)復(fù)習(xí)每個科目的重點(diǎn)內(nèi)容和難點(diǎn)，在做題的同時加深對知識的理解。
3、解題實(shí)踐：解答ACCA真題和模擬試題是備考的重要環(huán)節(jié)。通過實(shí)踐，熟悉考試題型和解題技巧，提高應(yīng)試能力。
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