acca考选择题吗？例题怎么做？
　　
　　acca考选择题的，acca有选择题，填空题以及论述题等等组成。
　　

　　一、ACCA考试P6精选练习题
　　
　　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、【单选题】例题解析
　　
　　下列有关税法概念的说法正确的是( )。
　　
　　A.税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称
　　
　　B.制定税法的目的是为了保障国家利益和纳税人的合法权益
　　
　　C.税法的特征是强制性、无偿性和固定性
　　
　　D.税法是国家凭借其权力，利用税收工具参与社会产品和国民收入分配的法律规范的总称
　　
　　【正确答案】D
　　
　　【答案解析】选项A错误是因为税法调整的对象是国家和纳税人之间的权利义务关系，而不是税务机关和纳税人这两个税法主体之间的权利与义务关系，选项B错误是因为制定税法的目的，不仅是保障国家利益和纳税人的合法权益，还要维护正常的税收秩序，保证国家的财政收入;选项C错误是因为税法和税收是两个不同的概念
　　
　　希望大家都能够在之后的acca考试中取得佳绩，争取一次性通过考试科目，不补考的人生由你来选择！都说成功的人付出的不只是泪水和汗水，更多的是勤奋、努力和上进，小编相信大家的想要顺利通过的心情都是一样的，所以，大家好好加油！
　　
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