2018年F1-F3考试经验分享

2018年驾考科目一技巧-推荐word版
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驾考科目一技巧
随着考驾照的人越来越多，那么考试难度和内容都会有所增加。

那么驾考
科目一技巧有什么呢?下面就让jy135小编来告诉大家吧，欢迎阅读。

1、【口诀】
“吊二撤三醉五逃终身”，它指的是吊销机动车证的为二年，撤消机动车
证的为三年，以醉酒吊销五年，因逃跑而吊销的是终身。

“口五站三"，它说的是题目里有“口”的选50米，有“站”的选30米，剩下的全选150米，没有150的选最大
(前辈的经验值得借鉴，但同时也须灵活运用，不能死学)
2、【特殊文字】
有关高度的，出现”集装箱“选最大，其余选小。

伤员急救知识，选择题：A、B、C、“选字最多的”。

判断题：只有“远心端”和“软质担架”是错的，其余都是对的。

危险知识，题目里找“不需要”“不受”“可以”“三层”“坚固无损”
是错的，其余都是对的。

关于作用的”变、离、柴、行“4个字后有作用全错，其余有作用全对。

3、【特殊数字】
罚款题，有”201X“选”201X“，没”201X“选”500“，没有”201X以上”的和没有”1000“的罚款。

其它全选最大数字。

有关公里的题目，城市街道选50公里，其余有30的全选30。

高速最高70，高速最低60。

天数的题目，只要记住一个调解的选10天，其余有15天选15天，没有
15天的选3或90。

2018史上最全驾照考试全科目宝典总结版：理论知识就背书上的在路上就关注这些知识自己印象会很深容易记住对自己以后开车也有好处考试前背一下书上的答案练车时，多和教练交流他有最可行的方法让你只要按照他的方法去做一定会过但你要练熟此套方法比如倒装你只要看好几个点就可以顺利的倒进去在考实践时千万不要紧张就把他当练车只要车没熄火就继续走 ...一定过详细版：考驾驶证学车必读：考驾照理论技巧因为考题多变此文仅供参考，希望大家顺利过关！以下整理：技巧一：红色是禁令、黄色是警告、蓝色是指示，三种颜色都没有是辅助。

技巧二：禁令对禁止、警告对警告、指示对指示，相同就对，不相同就错。

技巧三：黄灯亮与黄灯闪烁只一字之差。

“闪烁”确保安全；“亮”不准通行，但越线的可通行。

技巧四：远光灯、近光灯的考题只能使用近光灯，不准使用远光灯。

遇到雾天选防雾灯技巧五：只有冰雪道路是下坡先行，其余都是上坡先行。

如果出现两个上坡先行，就选字多的。

技巧六：有省选省，无省选县。

技巧七：户籍地对户籍地，暂住地对暂住地技巧八：学车年龄的：中型客车选中数不胜数，其余选大数；判断题是对的。

技巧九：车辆检验的判断题都是对的。

技巧十：关于载人：有不准栽人，选不准栽人；没有，选带5人的。

技巧十一：关于载人：不得栽人的判断题都是对的。

技巧十二：交通事故责任的判断题都是错的。

技巧十三：与伤员有关的选择题：一般选择字多的。

一般选C，肢体固定选1/3处此选项不一定是C技巧十四：与伤员有关的判断题：只有“不需要配合人工呼吸”、“远心端”和“软质担架”是错的，先固定后止血是错的其他都是对的。

技巧十五：违章记分的考题：违章记12分的判断题都是对的；违章记多少分的选择题选择6分；记3分选择违章行为全选B答案。

技巧十六：一个计分周期12分有关的考题:记分“满”12分有“考试”和记分未达到1 2分的判断题都是错的，其他是对的。

技巧十七：有关天数的考题：只要记住选3天、5天、7天、30天、90天的几个题目就可以了，其余的：有24小时选24小时；交通事故选10天；其他选15天。

教你巧破极速驾驶三关宝来超级驾驶者训练营(BORA DRIVING CAMP)官方指定承办单位—来自国内顶尖专业车队———北京庆洋赛车俱乐部的教练车手，日前向大家传授了一些极速驾驶的技巧，这里我们就将这些技巧记录下来供广大车主朋友们共享，希望能对大家安全驾驶有所帮助。

紧急避让要点刹当前方有汽车急刹或突然发现障碍物，所剩下的距离来不及让车子停下时，就需要紧急避让了。

对于没有ABS的车子，千万不能一脚刹车把车子踩停，要用脚实行点刹，由于一下踩死刹车时，轮子抱死后会发生滑动，实际的制动距离比点刹的距离要长得多。

而带了ABS 的车子也不能一脚踩死，尽量不让轮胎发生滑动，并要留下少许动力，因为发动机熄火后失去驱动力是很危险的。

正确的方法是：对车子要实行点刹，并使发动机留下少许动力。

一旦发动机将要熄火时，要立刻踩下离合器。

而且，转弯时不能大幅度打方向盘，防止车子失控，同时还要留意后面来车。

紧急避让还有一种方法是拉起手刹，让车子外摔避开障碍物，不过这方法的技巧性要求较高，不建议一般车手使用。

快速过弯加大半径普通人开车过弯时一般是沿着弯道的圆弧半径走的。

这种方法过弯不但速度慢，而且发生车子侧倾和尾摔的机会也大。

实际上，快速过弯的路线基本原理，是把曲率较大的圆弧路线变为曲率较小的类似抛物线的曲线。

正确的方法是：在直路末把车驾驶到弯道的外侧，制动，降档，再前进一小段路后，平和地控制油门，转动方向，驶向入弯点(入弯点即圆弧内侧的顶点)，这时可以回正方向，逐渐加油直行，驶向下一个弯道。

行进路线为：入弯时是一个小圆弧，而出弯则是近乎直线的抛物线。

车子速度控制上要慢进快出。

因为前轮驱动的车，松油门慢进可以产生转向过度，方便转向；而加油时则会产生转向不足，所以近乎直线出弯的行进路线要加油前行。

巧用联合制动要降低制动距离，还可以实行联合制动。

联合制动即在踩刹车的同时降档，利用发动机的牵引力制动。

作为一些高转速的运动型车，降档踩离合时要保证发动机的转速。

2018驾考科目三通过心得及技巧（还没考科三的快进来看看吧）驾考之科目三科目三可能是继科二之后，又一个难道许多人的一项考试了，科目三也是拿证路上的拦路虎，如果把科三这个硬骨头啃下来，那么离拿证就不远啦！就在前天，小编刚好考过了科目三，心情是无比的激动和高兴。

由于早上8：30就坐考试大巴车前往了科目三考场，但由于当天考试人数过多，小编从早上的8：30等到了下午2点才考试。

虽然等待是漫长的，但是最终结果是好的。

那么接下来小编就通过这篇文章，来讲一下自己是如何练习并最终通过科目三考试的心得！科目三——上车准备从待考室出来后，考试学员上车所做准备如下（3步）1.调座椅2.系安全带3.灯光恢复到近光灯科目三——夜间灯光模拟说到灯光，那么上车之后的第一项就要考夜间模拟灯光了，这一项目虽然不难，但是有的时候在紧张的情况下，还是难免会出错，如果灯光出错了，那么就太可惜了，连起步都没有，就已经浪费了一次考试机会。

下面小编就为大家总结一下科三夜间灯光的考试技巧。

科三——夜间灯光模拟语音如上图所言，考试学员上车后开始模拟夜间灯光考试，听到语音：下面将进行模拟夜间考试，听到语音提示后，请在五秒内做出相应的灯光操做，（这里切记每一组灯光播报完，会有5秒钟的作答时间，所以说一定不要赶语音提前操做）照明不良的条件下行驶，开灯近光。

（这句话说完是提示你打开所有灯光，而不是打到远光灯，一定要记住。

）夜间模拟灯光考试总共8句话，顺序会前后打乱，其中只需要记住4句，其余都是近光灯。

如果听到：进入照明不良道路（打远光灯），在路边临时停车（开启危险报警灯，开始示廓灯），通过急弯，破路，拱桥，人行横道（通过XX.XX.XX.XX打闪灯），夜间超越前方车辆（有超车就打闪灯）。

其余4句不用管都是打近光灯。

科目三——起步（4步）起步前需要做4步：1.打左向灯2.按两下喇叭3.踩离合挂1档4.放手刹观察左后方车辆情况，如果没有过多车辆，那么做完4步即可完成起步。

我对2018驾考科目三的一些看法我是在宁波慈城考的,时间为2018年1月8日,有小雨,我们先来一些干货,先从候考大厅开始,在后考大厅上的大显示屏看到自已的名字和车号还有考的几线号过后,通过工作人员验证后,过闸门来到相应线的站台上,我是二号线,17号车,所以来到二号站台,一到站台就听到有个男的说考试挂了,我问是为什么,他说是按前后的两个按钮挂的,我说按那个怎么会挂!他说要按3秒。

我这时才知道要按3秒,要不我也挂(因为教练只是说要按那个钮,一个在前一个在后,也可以按下去,并没有说要按多长时间,要按多大的力度?可能新规出来教练也不知道!),于是我把这个消息赶快找到在我前面的那一个同一驾校的学员,告诉他。

他只是淡淡的说,“知道了!”。

而且面无表情,于是后面有的事我就懒得告诉他了。

所以在考试时,有人跟你说话,你最好跟别人说一些话,那怕是乱七八的东西,一方面可以把紧张的心情缓解一下。

另外他可能告知你一些不知道的东西。

在我知道这个问题过后,我就注意下来的按这个钮的问题,在仔细的观察后面的考试人员怎么考这步的,发现按这个钮时在车里的显示器有显示,而且在边上有个工作人员问了一下,可以了没有,里面点头示意!所以我对这一步我有办法了,方法等一下再说。

后来也看到了好几个在起步就挂的,我也问过他们怎么挂的,因为我觉的,我问过别人挂的地方,看我有没有相应的问题,如果我没有这个问题,说明我过科三的机率就相应的增加,同时我的紧张心情就会慢慢的减少。

如果我有,我在第一时间就可以注意到这个问题,在上车时可以尽量减小我出错的机率。

在等到差不多我前一个学员(也是二号线,他是5号车,我是17号车),下来后,我刚想问他就走了,看情况他是过了,因为没有补考,而且时间很长才开过来,差不多有半个小时。

这时我的17号车来了,我的17号车来了,开始我的计划了,这时我看到17号车的学员(他是补考过一次的)下车,同时看到安全员下车,我就过去给安全员打个招呼!我笑着说“HI!”,然后再点个头,他也点头回应。

2018年学车的技巧重点总结-推荐word版本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==学车的技巧重点总结在生活中，有些人觉得学车是一件很难的事情。

那么学车的技巧重点总结有什么呢?下面就让jy135小编来告诉大家吧，欢迎阅读。

学车时的技巧重点换挡时方向跑偏换挡时方向跑偏主要是握方向盘太紧了。

换挡时不要紧抓方向盘，就不会出现这个问题了。

换挡的时候在空挡的位置稍微停顿一下，二挡换三挡的时候要特别注意不要拨到五挡去。

一挡换二挡应该轻加油门，达到人行走的速度即可换二挡了。

起步停车问题起步一定要规范：踏下离合器，换一挡，打转向灯，按喇叭，看左右反光镜和后视镜，最后放手刹，慢抬离合器起步。

起步上路方向正了以后注意关闭转向灯。

停车以后一定要先拉手刹，拨空挡，再放离合器和刹车，关转向灯。

上坡起步熄火上坡起步熄火主要是车子还没有抬头的时候就放下手刹，还有离合器头上的一点抬得太快的缘故。

正确方法：握住手刹的同时慢抬离合器，等车头上抬了踩住离合器不动，迅速放下手刹，车子往前走2-3m的一段距离，再将离合器头上的一点慢慢抬完，然后轻加油门换二挡。

不同挡位减速时刹车和离合器操作一挡没情况不要点刹车，有情况踩离合器再点刹车。

二挡时有情况先踩离合器到底，再刹车，车多又可以走时可以半联动前进，情况处理好了，再加油门加挡。

四挡、五挡减速时要看情况，前面很多人和车，多点刹车，到二挡的速度再换二挡前进;前面有小情况，稍微点刹车换三挡，看看可以通过就可以了。

一、科目二总结2018年杭州富阳科目二、科目三考试1.右侧倒车：01.到30厘米处白点，打回一圈，如果打早了，要往右回一些方向。

02.每次都是右边小于30cm是因为打的晚了，或者打方向不够迅速干脆；尽量早点打，早打会往左边多走些，右边距离会大些；你要看到距离白点还有2厘米时候就开始打方向，因为你比较慢；〔电瓶车去演示〕让教练演示一下，他的白点位置和自己看到的白点位置的区别；03.后视镜看到的车身理解：右后视镜看到的车身为车右后半部分，左边后视镜中看到，前车角已经进入，后车角与白线距离大于30里面〔比较明显的看到，车身没有和白线平行〕，就要及时往左侧打方向，也就是方向盘右手前拉，或者左手后拉；〔虽然方向不调整，也许会车身和白线平行，但是如果比较靠后，来不及〕左边后视镜中看到，前车角已经进入，后车角与白线距离大于30里面〔比较明显的看到，车身没有和白线平行〕，就要及时往左侧打方向，也就是方向盘右手前拉，或者左手后拉；〔虽然方向不调整，也许会车身和白线平行，但是如果比较靠后，来不及〕04.方向问题：左右的方向是相对于车头的方向盘右拉，如是往前走，车头会往右走，假设是后退车尾会往右走〔可以想象开车绕圈前进和后退〕方向盘左拉，如是往前走，车头会往左走，假设是后退车尾会往左走〔可以想象开车绕圈前进和后退〕自己的感受误区：01.误区一：右手前拉方向盘时候，方向盘会往左打方向；右手后拉方向盘时候，会重新把自己的参考方向定位成了车尾方向，感觉车尾是往左的，车尾会往左走，这个感觉是错误的。

造成原因可能是，右手前拉方向盘，视野是前方，，右手后拉方向盘，视野方在了后视镜中，此时把后方当做了前方；02. 误区二：自己的参考方向变化搞错右手前拉方向，自己的视野是前方，认为是左打方向；右手后拉方向盘，以后方为前面或者自己调转方向后感觉为前方，又误认为了向左打方向；03.误区三：右手前拉方向，前方看，转动方向是左转，认为是左打方向；右手后拉方向盘，方向盘往后方左侧转，误认为了左方；2.学车中的体验01.前车角进入后，不要再看前车角，要观察后车角和后库尾角的距离，大于30厘米则右修〔右侧倒车时候〕02.当车身进入后，把车子平行就好，不要再强行把车子修距离；03. 当前车角小于04.右侧倒车，当车子方向回早了，可能要压左侧线时候〔需要右侧回一些方向〕右侧倒车，当车子方向回晚了，可能要压右侧线时候，要左侧回多一些。

第1章 ACCA F1-F3模拟题及解析（5）1.A company's trial balance failed to agree, and a suspense account was opened for the difference. Subsequent checking revealed that discounts allowed of $13,000 had been credited to the discountsreceived account and an entry on the credit side of the cash book for the purchase of some machinerycosting $18,000 had not been posted to the plant and machinery account.Which two of the following journal entries would correct the errors?Debit Credit$ $1.Discounts allowed 13,000Discounts received 13,0002 Discounts allowed 13,000Discounts received 13,000Suspense account 26,0003 Suspense account 26,000Discounts allowed 13,000Discounts received 13,0004 Plant and machinery 18,000Suspense account 18,0005 Suspense account 18,000Plant and machinery 18,000A. 1 and4B. 2 and 5C. 2 and4D. 3 and52.A non-current asset was disposed of for $2,200 during the last accounting year. It had been purchased exactly three years earlier for $5,000, with an expected residual value of $500, andhad been depreciated on the reducing balance basis, at 20% per annum.The gain or loss on disposal was:A. $360 lossB. $150 lossC. $104 lossD. $200 profit3. Extracts from the accounting records of A, a company, relating to the year ended 31 December20X7 are as follows:Revaluation surplus $230,000Ordinary interim dividend paid $12,000Profit before tax $178,000Estimated tax liability for year $45,0008% ￡1 Preference shares $100,000Underprovision for tax in previous year $5,600Proceeds of issue of 2,000 ￡1 ordinaryShares $5,000Final ordinary dividend proposed after year end $30,000What is the total change reported in the statement of changes in equity for the year?A $312,400B $356,000C $348,000D $342,4004.ABC is engaged in the following research and development projects:Project 1 It is applying a new technology to the production of heat resistant fabric. The projectis intended to last for a further 18 months after which the fabric will be used in the productionof uniforms for the emergency services.Project 2 It is considering whether a particular substance can be used as an appetite suppressant.If this is the case, it is expected be sold worldwide in chemists and pharmacies.Project 3 It is developing a material for use in kitchens which is self cleaning and germ resistant.A competitor is currently developing a similar material and for this reason Geranium are unsure whether their project will be completed.The costs associated with which of these projects can be capitalised?A. Projects 1, 2 and 3B. Projects 1 and 2C. Project 1 onlyD. Projects 1 and 35.You are given the following incomplete and incorrect extract from the income statement of a company that trades at a mark up of 25% on cost:$ $Sales 174,258Less: cost of goods soldOpening inventory 12,274Purchases 136,527Closing inventory X(X)Gross profit XHaving discovered that the sales figure should have been $174,825andthat purchase returnsof$1,084and sales returnsof$1,146 have been omitted, the closing inventory should be:A. $8,662B. $8,774C. $17,349D. $17,4586. At I October 20X6, O's capital was structured as follows:$Ordinary shares of 25c 100,000Share premium 30,000On 10 January 20X7, in order to raise finance for expansion, there was a 1 for 4 rights issue at $1.15. The issue was fully taken up. This was followed by a 1 for 10 bonus issue on 1 June 20X7.What is the balance on the share premium account after these transactions?A. $17,500B. $21,250C. $107,500D. $120,0007. Jason performs an inventory count on 30 December 20X6 ahead of the 31 December year end. He counts 1,200 identical units, each of which cost $50. On 31 December, David sold 20 of the units for $48 each. What figure should be included in Jason's balance sheet for inventory at the year end?A. $60,000B. $59,000C. $57,600D. $56,6408. The following bank reconciliation statement has been prepared by an inexperienced bookkeeper at 31 December 20X5:$Balance per bank statement (overdrawn) 38,64019,270Add: lodgments not credited57,910Less: unpresented cheques14,260Balance per cash book 43,650What should the final cash book balance be when all the above items have been properly dealt with?A. $43,650 overdrawnB. $33,630 overdrawnC. $5,110 overdrawnD. $72,170 overdrawn9. Classify the following amounts as current or non-current in Albatross, a limited liability company's accounts:1. A sale has been made on credit to a customer. They have agreed to terms stating that payment is due in 18 months time.2. A bank overdraft facility of $30,000 is available under an agreement with the bank which extends 2 years.3. A company has bought a small number of shares in another company which it intends to trade.4. A bank loan has been taken out with a repayment date 5 years hence.Current Non-currentA 2 and3 1 and 4B 3 only 1,2 and 4C 1,2 and 3 4D 1 and 3 2 and 410. The following items have to be considered in finalising the financial statements of Q, a limited liability company:1.The company gives warranties on its products. The company's statistics show that about 5% of sales give rise to a warranty claim.2.The company has guaranteed the overdraft of another company. The likelihood of a liability arising under the guarantee is assessed as possible.What is the correct action to be taken in the financial statements for these items?Create a Disclose by note No actionprovision onlyA 1 2B 1 2C 1 and 2D 1 and 211. Which of the following statements are correct according to IAS 10 Events after the balance sheet date?1 Details of all adjusting events must be disclosed by note to the financial statements.2 A material loss arising from the sale, after the balance sheet date, of inventory valued at cost at the balance sheet date must be reflected in the financial statements.3 If the market value of investments falls materially after the balance sheet date, the details must be disclosed by note.4 Events after the balance sheet date are those that occur between the balance sheet date and the date when the financial statements are authorised for issue.A. l and 2 onlyB. 1,3 and 4C. 2 and 3 onlyD. 2,3 and 412.A credit entry of $450 on X's account in the books of Y could have arisen by:A.X buying goods on credit from YB.Y paying X $450C.Y returning goods to XD. X returning goods to Y.13.Inventories should be valued at the lower of cost and net realisable value. Which ONE of the following accounting concepts governs this?A. ComparabilityB. PrudenceC. Going concernD. Materiality14.ABC, a leasing apartment company, received cash totaling $838,600 from tenants during the year ended 31 December 20X6.Figures for rent in advance and in arrears at the beginning and end of the year were:31 December 20X5 31 December 20X6$ $Rent received in advance 102,600 88,700Rent in arrears (all subsequently received) 42,300 48,400What amount should appear in the company's income statement for the year ended 31 December 20X6 for rental income?A. $818,600B. $738,000C. $939,200D. $858,60015. Which of the following items could appear as items in a company's cash flow statement?1 A bonus issue of shares2 A rights issue of shares3 The revaluation of non-current assets4 Dividends paidA.All four itemsB. 1,3 and 4 onlyC. 2 and 4 onlyD. 2 and 3 only16. The Standards Advisory Council are responsible for:(1) issuing guidance in relation to emerging issues(2) advising the IASB on major standard-setting projectsA. 1 and2B. 1 onlyC. 2 onlyD. neither 1 nor two17. The trial balance of MHSB does not balance at the year end. What type of error may explain this?A. Extraction errorB. Error of commissionC. Compensating errorD. Error of original entry18. Ellen is registered for sales tax. During May, she sells goods with a tax exclusive price of $600 to Kyle on credit. As Kyle is buying a large quantity of goods, Erin reduces the price by 5%. She also offers a discount of another 3% if Kyle pays within 10 days. Kyle does not pay within the 10 days.If sales tax is charged at 17.5%, what amount should Ellen charge on this transaction?A. $96.60B. $101.85C. $99.75D. $105.0019. Which of the following statements is true?1. In a computerised system, all accounting personnel will have access to all records.2. The general ledger in a computerised system tends to take the same format as that in a manual system, i.e. a number of T accounts.A. Neither 1 nor 2B. Both 1 and 2C. 1 onlyD. 2 only20. Details of AIG's insurance policy are shown below:Premium for year ended 31 March 20X6 paid April 20X5. $10,800Premium for year ending 31 March 20X7 paid April 20X6 $12,000What figures should be included in the company's financial statements for the year ended 30 June 20X6?Income Statement Balance sheet$ $A. 11,100 9,000 prepaymentB. 11,700 9,000 prepaymentC. 11,100 9,000 accrual.D. 11,700 9,000 accrual21. A business' sales (receivables) ledger control account did not agree with the total of the balances on the receivables ledger. An investigation revealed that the sales day book had been overcast by $10. What effect will this have on the discrepancy?A. the control account should be credited with $10B. the control account should be debited with $10C. the ledger total should be decreased by $10D. the ledger total should be increased by $1022. A company's trial balance failed to agree, and a suspense account was opened for the difference. Subsequent checking revealed that discounts allowed of $13,000 had been credited to the discounts received account and an entry on the credit side of the cash book for the purchase of some machinery costing $18,000 had not been posted to the plant and machinery account.Which two of the following journal entries would correct the errors?Debit Credit$ $1 Discounts allowed 13,000Discounts received 13,0006 Discounts allowed 13,000Discounts received 13,000Suspense account 26,0007 Suspense account 26,000Discounts allowed 13,000Discounts received 13,0008 Plant and machinery 18,000Suspense account 18,0009 Suspense account 18,000Plant and machinery 18,000A. 1 and4B. 2 and 5C. 2 and4D. 3 and523. Which one of the following statements is correct?A. The prudence concept requires assets to be understated and liabilities to be overstated.B. To comply with the law, the legal form of a transaction must always be reflected in financial statements.C. If a non-current asset initially recognised at cost is revalued, the surplus must be credited in the income statement.D. In times of rising prices, the use of historical cost accounting tends to understate assets and overstate profits.24. A sales ledger control account showed a debit balance of $37,642. The individual customers' accounts in the sales ledger showed a total of $35,840. The difference could be due to:A. undercasting the sales day book by $1,802B. overcasting the sales returns day book by $1,802C. entering a cash receipt of $1,802 on the debit side of a customer's accountD. entering a cash discount allowed of $901 on the debit side of the control account.25. Where, in a company's financial statements complying with International accounting standards,should you find the proceeds of non-current assets sold during the period?A. Cash flow statement and balance sheetB. Statement of changes in equity and balance sheetC. Income statement and cash flow statementD. Cash flow statement only26. Which one of the following should be accounted for as capital expenditure?A. The cost of painting a building.B. The replacement of windows in a building.C. The purchase of a car by a garage for re-sale.D. Legal fees incurred on the purchase of a building.27. Lee and Ham are in partnership, trading as 'Furniture'. They have made a profit of $14,750 in the year ended 31 May 20X5.The partnership agreement provides for a salary of $12,000 to Lee and interest on capital at 3%. Remaining profits are shared in the ratio 1:4 At the start of the year, Lee had invested $10,000 in the business and Ham $20,000.What share of profit does Ham receive?A. $370B. $1,480C. $2,080D. $12,67028. The sales account is:A. credited with the total of sales made, including sales taxB. credited with the total of sales made, excluding sales taxC. debited with the total of sales made, including sales taxD. debited with the total of sales made, excluding sales tax.29.Inventory movements for product X during the last quarter were as follows:January Purchases 10 items at$19.80 eachFebruary Sales 10items at $30 eachMarch Purchases 20items at $24.50Sales 5 items at$30 eachOpening inventory at 1 January was 6 items valued at $15 each.Gross profit for the quarter, using the continuous weighted average cost method would be:A. $135.75B. $155.00C. $174.00D. $483.0030.The following information is available about a company's dividends:Sept 20X5 Final dividend for the year ended 30 June 20X5 paid $100,000(declared August 20X5)March 20X6 Interim dividend for the year ended 30 June 20X6 $40,000paidSept 20X6 Final dividend for the year ended 30 June 20X6 paid $120,000 (declared August 20X6)What figures, if any, should be disclosed in the company's income statement for the year ended 30 June 20X6 and its balance sheet at that date?Income statement Balance sheetA.$160,000 deduction $120,000B.$140,000 deduction NilC.Nil $120,000D.Nil Nil试题答案1.【答案】C2.【答案】A3.【答案】D4.【答案】C5.【答案】B6:【答案】C7:【答案】D8.【答案】B9.【答案】C10.【答案】A11 【答案】D12.【答案】D13.【答案】B14.【答案】D15.【答案】C16.【答案】C17.【答案】A18.【答案】A19.【答案】A20.【答案】A21.【答案】A22.【答案】C23.【答案】D24.【答案】D25.【答案】D26.【答案】D27.【答案】C28.【答案】B29.【答案】B30.【答案】略财经网络教育领导品牌_________________________________________________________________ 参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==驾照考试科目一考试攻略科目一，又称科目一理论考试、驾驶员理论考试，是机动车驾驶证考核的一部分。

那么，驾照科目一考试技巧有哪些呢?下面jy135小编为大家整理了考驾照科目一考试技巧，希望能为大家提供帮助!驾照考试科目一考试攻略1、在判断题中，带有“迅速”“紧急制动”“急转”“行政诉讼”的都错。

2、在选择题出现“确认安全”的都对。

出现：“不属于”则错。

3、打滑、爆胎题不能选“急”“猛”“迅速”。

4、在选择题中，带有“减速让行”“停车让行”“承担民事责任”“减速避让”“停车避让”“双手紧握方向盘”“利用发动机制动减速”“抢挡”“回收企业”的都对。

5、车辆行经立交桥左，右转弯的，只有在题中出现“匝道”这个词是对的。

6、夜间行驶车速低于30公里用近光灯，高于30公里用远光灯。

7、罚款题不是选20-200元，(可以和警告同时处罚)就是选200-201X元(可以和扣车同时处罚)8、车与吊销驾照选题方法：只要有车有问题就扣车，人有问题就吊销驾照。

解释：车有问题指：伪造，变造与车有关的一切证件、牌号以及未放置保险证。

人有问题指：伪造，变造与驾驶有关的一切证件、严重违返交规(如饮酒等)驾驶拼改装、报废车辆，未携带驾驶证件有“减速让行”“停车让行”“承担民事责任”“减速避让”“停车避让”“双手紧握方向盘”“利用发动机制动减速”“抢挡”“回收企业”的都对。

5、车辆行经立交桥左，右转弯的，只有在题中出现“匝道”这个词是对的。

6、夜间行驶车速低于30公里用近光灯，高于30公里用远光灯。

7、罚款题不是选20-200元，(可以和警告同时处罚)就是选200-201X元(可以和扣车同时处罚)8、车与吊销驾照选题方法：只要有车有问题就扣车，人有问题就吊销驾照。

解释：车有问题指：伪造，变造与车有关的一切证件、牌号以及未放置保险证。

2018年考驾照科目一技巧2018年考驾照科目一技巧科目一考试其实不难，多做题练习，要通过也很容易!下面是店铺为大家整理的2018年考驾照科目一技巧，希望大家喜欢!2018年考驾照科目一技巧1、记住：考驾照科目一技巧回答题中一切题的一个准绳——平安，因此怎样做平安就怎样做，遇到标题中有平安两个字的判别题都对，选择题答案中有平安二字的是正确答案。

2、判别题中，遇到紧急状况一切过激行为都错，比如急踩(用力踏)油门(制动)，急转方向。

选择题中相似的答案都错。

考驾照科目一技巧记住紧急制动的状况只有一个：高速公路上要发作撞车事故时分(不要转向，要紧急制动，增加撞击力度)。

3、选择题中遇到行车速度问的：没有限速标志、标线的状况下，没有路途中心线的城市路途最高时速为30，公路则40;没有限速标志、标线的状况下，只要一条机动车道的，城市路途50，公路70。

4、遇到距离某处停车距离的，答案中有50的答50，没有50的答30。

(考驾照科目一技巧还有一个口诀叫“站三口五”——公交站、急救站、加油站、消防队站栓等30米以内不得停车，距交叉路口、隧道陡坡弯路窄路等50米以内不得停车)5、遇到答案中有“拘留该机动车”这六个字的，都是正确答案。

6、能让行的都让行，能协助的都协助，能避让就避让，只需不抢、不急都对。

选择题也一样。

7、罚款的题目，答案中基本上没有20-200元和200元-2000元同时存在的，而且通常看到这两个有一个存在的就是答案(罚款选择项中有20--200 或200--2000的选这两个，也就是说，答案中有20-200元或200元-2000元的，必选)，车有扣车，人有拘留，扣证、吊证。

8、抢救伤员一个准绳——先救人，救人一个准绳——先止血。

9、放警告标志，只有两种距离，普通路50-100米，高速公路150米。

10、关于优先通行：没有方向指示信号灯的交叉路口，转弯让直行;无标志无灯无警交叉路口，第一，让右方路途来车，第二，右转弯让左转弯。