acca考選擇題嗎？例題怎么做？
　　
　　acca考選擇題的，acca有選擇題，填空題以及論述題等等組成。
　　

　　一、ACCA考試P6精選練習(xí)題
　　
　　Question：A pension fund invests in a variety of asset classes including bonds, equities, commodities and currencies. To meet growing pension liabilities, the fund's board has been putting a lot of pressure on the chief investment officer (CIO) to increase returns. One proposal that came up at the last board meeting was to invest in hedge funds. The chief risk officer (CRO), in preparing a quarterly report to the board, is concerned about giving an accurate and appropriate representation of the risk the fund faces, responding to several requests from the CIO for information to be included in the report, and investigating the issue of risks related to investing in hedge funds.
　　
　　The CRO has noticed an increase in the fund's 1-month 99% VaR and wants to provide information relevant to determining which asset classes are responsible for the increase. Assuming the correlations of returns between asset classes in the fund are not all zero, which of the following is the most appropriate measure to use?
　　
　　A. Calculating the Sharpe ratio of each asset class in the fund
　　
　　B. Computing the beta of each asset class in the fund
　　
　　C. Calculating the component VaR of each asset class in the fund
　　
　　D. Computing the marginal VaR of each asset class in the fund
　　
　　Answer:D
　　
　　Marginal VaR provide information relevant to determining which asset classes are responsible for the increase.
　　
　　二、【單選題】例題解析
　　
　　下列有關(guān)稅法概念的說法正確的是( )。
　　
　　A.稅法是國家制定的用來調(diào)整納稅人之間權(quán)利與義務(wù)關(guān)系的法律規(guī)范的總稱
　　
　　B.制定稅法的目的是為了保障國家利益和納稅人的合法權(quán)益
　　
　　C.稅法的特征是強制性、無償性和固定性
　　
　　D.稅法是國家憑借其權(quán)力，利用稅收工具參與社會產(chǎn)品和國民收入分配的法律規(guī)范的總稱
　　
　　【正確答案】D
　　
　　【答案解析】選項A錯誤是因為稅法調(diào)整的對象是國家和納稅人之間的權(quán)利義務(wù)關(guān)系，而不是稅務(wù)機關(guān)和納稅人這兩個稅法主體之間的權(quán)利與義務(wù)關(guān)系，選項B錯誤是因為制定稅法的目的，不僅是保障國家利益和納稅人的合法權(quán)益，還要維護正常的稅收秩序，保證國家的財政收入;選項C錯誤是因為稅法和稅收是兩個不同的概念
　　
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