特許公認會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領先的專業會計師團體，也是國際學員最多、學員規模發展最快的專業會計師組織。今天我們要看的就是ACCA考試中P4科目的練習題，希望大家能從每天的練習題中提升自己。

Question：In some cases, society can gain by restricting imports up to the point at which the benefit of the last import equals its cost to society as a whole. A tariff set to achieve this result is called:

A. A deflationary tariff

B. A welfare tariff

C. A marginal tariff

D. An optimal tariff

The correct answer is: An optimal tariff.

The optimal tariff argument provides a demonstration of the possibility of gains in welfare from a tariff.

備考之路漫長艱辛，需要大家持之以恒，每天要進行復習，切忌三天打魚兩天曬網，幫考網會一直在您的身邊，支持您，陪伴您。祝愿大家早日功成名就?。。?span lang="EN-US">