ACCA考試對學(xué)員來說要掌握的知識點很多，學(xué)員通過真題的練習(xí)可以更好的去掌握ACCA知識點。ACCA考試要掌握的內(nèi)容有很多，學(xué)員應(yīng)該重視知識點的學(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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