真題練習是幫助學員更好理解課程內容的關鍵，在備考ACCA考試的時候，學員要學以致用，通過ACCA真題練習可以更好的去掌握。ACCA真題是學員考前必須要做的練習，可以根據自己的時間來規(guī)劃，從而為考試做好準備。
1. [單選題]18 Which of the following statements about accounting ratios and their interpretation are correct?
1 A low-geared company is more able to survive a downturn in profit than a highly-geared company. 2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise. 3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
2. [單選題]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later
found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?
A. $106,100
B. $70,100
C. $97,100
D. $101,600
1、正確答案 ：C
2、正確答案 ：C
解析：83,600 + 18,000 – 4,500 = 97,100
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