以下是高顿网校小编为学员整理的：2014年ACCA考试考前每日一练集锦(2)
 
　　1．Which of the following is correct with regard to the above graph?
 
　　(1) The IRR is 10%
　　(2) The NPV at 15% is positive
　　(3) The project’s total inflows exceed the total outflows
　　A 1 and 2 only
　　B 1 and 3 only
　　C 2 and 3 only
　　D 1,2 and 3
　　【参考答案】：A
　　【答案解析】：(Note: The graph is showing NPV is rising as interest rate rises because the project may have unusual cash flow patterns suchas inflows followed by a series of outflows)
 
　　2.A company uses standard absorption costing. The following data relate to last month:
 
　　What was the adverse sales volume profit variance last month?
　　A $1,000
　　B $1,100
　　C $1,200
　　D $1,300
　　【参考答案】：B
 
　　3. Exe Co acquired 70% of the ordinary share capital of Barle Co six years ago. The following information relates to BarleCo for the year ended 30 September 2003.
 
　　What is the profit attributable to the non-controlling interest in the consolidated income statement?
　　A $27,000
　　B $63,000
　　C $36,000
　　D $84,000
　　【参考答案】：A
　　【答案解析】：Profit (480 - 270 - 90 - 30) x 30% = 27,000
 
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