ACCA真題是鞏固知識、熟練應用的絕佳機會。涵蓋了各個知識點和考試科目的重要內容，并貼近實際工作場景。學生們可以通過解答真題，鞏固所學知識，并將理論應用到實際情境中。這樣不僅可以提高考試成績，還能夠為未來的職業(yè)發(fā)展打下堅實的基礎。

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一、2023年acca《Management Accounting》（MA管理會計）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管理會計如何備考
1、注重基礎知識：ACCA考試注重對會計基礎知識的考察。在備考過程中，確保對基礎知識的理解和掌握。通過學習和練習，建立扎實的基礎知識。
2、制定復習計劃：在備考的最后階段，制定針對各科目的復習計劃。重點復習每個科目的重點內容和難點，在做題的同時加深對知識的理解。
3、解題實踐：解答ACCA真題和模擬試題是備考的重要環(huán)節(jié)。通過實踐，熟悉考試題型和解題技巧，提高應試能力。
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