ACCA考试P4高级财务管理真题2012年6月及答案解析.doc

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1、ACCA 考试 P4 高级财务管理真题 2012 年 6 月及答案解析(总分:120.02,做题时间:180 分钟)一、Section A BOTH que(总题数:2,分数:60.00)1. (分数:35.00)_(分数:25.00)(1). (分数:12.50)_(2). (分数:12.50)_二、Section B TWO ques(总题数:3,分数:60.00)(分数:20.01)(1). (分数:6.67)_(2). (分数:6.67)_(3). (分数:6.67)_(分数:20.01)(1). (分数:6.67)_(2). (分数:6.67)_(3). (分数:6.67)_(分数:

2、20.00)(1). (分数:10.00)_(2). (分数:10.00)_三、*(总题数:1,分数:0.00)ACCA 考试 P4 高级财务管理真题 2012 年 6 月答案解析(总分:120.02,做题时间:180 分钟)一、Section A BOTH que(总题数:2,分数:60.00)1. (分数:35.00)_正确答案:( )解析:(分数:25.00)(1). (分数:12.50)_正确答案:( )解析:(2). (分数:12.50)_正确答案:( )解析:二、Section B TWO ques(总题数:3,分数:60.00)(分数:20.01)(1). (分数:6.67)_正确答案:( )解析:(2). (分数:6.67)_正确答案:( )解析:(3). (分数:6.67)_正确答案:( )解析:(分数:20.01)(1). (分数:6.67)_正确答案:( )解析:(2). (分数:6.67)_正确答案:( )解析:(3). (分数:6.67)_正确答案:( )解析:(分数:20.00)(1). (分数:10.00)_正确答案:( )解析:(2). (分数:10.00)_正确答案:( )解析:三、*(总题数:1,分数:0.00)

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