特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P4科目的练习题，希望大家能从每天的练习题中提升自己。

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.

备考之路漫长艰辛，需要大家持之以恒，每天要进行复习，切忌三天打鱼两天晒网，帮考网会一直在您的身边，支持您，陪伴您。祝愿大家早日功成名就！！！