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ACCA考試對(duì)學(xué)員來(lái)說(shuō)要掌握的知識(shí)點(diǎn)很多，學(xué)員通過(guò)真題的練習(xí)可以更好的去掌握ACCA知識(shí)點(diǎn)。ACCA考試要掌握的內(nèi)容有很多，學(xué)員應(yīng)該重視知識(shí)點(diǎn)的學(xué)習(xí)與掌握。

4. [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

5. [單選題]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

4、正確答案 ：C

5、正確答案 ：D

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