ACCA財會證書考試幫助學(xué)員更大限度的掌握ACCA考試的知識點有哪些，同時ACCA考試對學(xué)員來說，不僅是知識點的學(xué)習(xí)，同時更是財會知識的學(xué)習(xí)。ACCA考試的知識點很多，ACCA真題對學(xué)員卻很關(guān)鍵！
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
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]18 How should interest charged on partners’ drawings appear in partnership financial statements?
A. As income in the income statement
B. Added to net profit and charged to partners in the division of profit
C. Deducted from net profit and charged to partners in the division of profit
D. Deducted from net profit in the division of profit and credited to partners
1、正確答案 ：C
2、正確答案 ：B
備考ACCA考試中你是不是無從下手，也不知道該怎么備考，這不，這邊為你準(zhǔn)備了ACCA備考攻略和資料，有需要的在線咨詢或者添加老師微信：rongyuejiaoyu
