202412月ACCA考试F4模拟练习及答案VIP免费

202212月ACCA考试F4模拟练习及答案2022年12月ACCA考试F4模拟练习及答案第一部分阅读理解题目Whenmyfirstchildwasborn,mymother-in-lawsaidtome:‘MotherhoodisawonderfuljustaslongasyourememberthatAMother’sPlaceisintheWrong.Nomatterwhatyoudo,yourchildrenwillblameyou.’Sinethattime,almostnineyearsago,Ihavecarefully第1页共23页monitoredmothersandtheirgrowingoffspringtoverifythismaxim,andfoundthatindeeditcontainsmuchtruth.If,ontheotherhand,amothersendsherlittlelambtothelocalneighborhoodschool,thelittlelambwillgrumbletearslaterthathisparentsdidnotgiveafigforeducationandthatiswhyhewasilliterateandonthedole.Ifawomanhasajob,herchildrenwillspeakmournfullyoftheexperienceofbeinglatch-keykidswhoneverknewwhatitwastocomehometothejoyandsecurityofmum第2页共23页bakingbreadinthekitchen.Ifsheconsidersittoebesttoendthemarriage,theywillaccuseherofcausingthem‘parentaldeprivationsyndrome’andobligationthemtogrowupin‘aone-parentsituation’.Truly,amother’splaceisinthewrongplace---and,yea,itgoesonevenuntothethirdgeneration.Whenyourchildrenencountertroubleordifficultiesasadults,intheirownmarriagesorintheirpersonalities,whomdo第3页共23页youblame?You’vegotitinone:Mother.1.Havingthoughtabouthermother-in-lawadvice,theauthor_________________.AwasinclinedtodoubttheadviceBinterviewedwomenwhosechildrenhadgrownupCdecidedtoputtheadvicetothetestDaskedadultsabouttheirchildren2.Thepassagesuggeststhatthelocalschools___________________.第4页共23页AmakechildrenfeelinsecurityBhaveapooreducationalrecordCallowchildrentoomuchfreedomDareforthechildrenof‘suburbancabbages’3.Accordingtothepassage,awomanwhodivorcesherhusbandwill____________________.AbebackedbyherchildrenBbeblamedbyherchildrenCusuallyblameherhusbandDsoonlosethechildren’saffection第5页共23页4.Itcanbeconcludedfromthepassagethatmothers_________________.AarewillingtotaketheblameBareblamedunfairlyCcannotbeblamelessDcannotavoidblameTheworldwideconsumptionofbakeryfoodproductsisincreasing.Manypopulationsthatformerlyreliedsolelyonriceorcoarsergrainsastheirmainsourceofcarbohydratesshowapreferenceforcompoundedbakeryproductsasnewindustryandincreasedincomesmakethemmorewidely第6页共23页accessible.Japanisanoutstandingexampleofcountriesfollowingthistrend.TheUnitedStateshasshownasteadydownwardtrendinpercapitaconsumptionofcereal-basedfoodsformanyyears,andtheconsumptionofsweetbakeryfoods,suchascakesorpastry,hasbeenincreasinglydisplacingbreadconsumption.Probably95%ofthewhitebreadsoldintheUnitedStatesisenrichedwiththiamine,niacin,andiron,andabout30ofthestateshavelawsrequiringwhitebread第7页共23页enrichment.Formerly,calciumandvitaminDwerefrequentlyaddedtoenrichedbread,butlackofconsumerdemandandquestionablenutritionalbenefitledtogradualphasingoutoftheseenrichments.Indiahasattemptedtoencourageconsumptionofprotein-enrichedbread,withsomesuccess.Exceptforresearchprojects,littlehasbeendoneinothercountries,however.Inareaswherebakeryproductscomprisealargeproportionofthediet,theycouldprovideanidealvehiclefornutritionalsupplementation.Theneedforbetter第8页共23页qualityinthedailydietoccursmostlyinthedevelopingcounties,wherecarbohydratesfoods---usuallycereals---arethebasiccomponentsofthedietandthereforethelogicalproteincarriers.1.Japanisusedinthispassagetillustrateafashioninmanycountries___________.AtoenrichbreadBtoinvestmoreinfoodin...