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真題練習(xí)是幫助學(xué)員更好理解課程內(nèi)容的關(guān)鍵，在備考ACCA考試的時(shí)候，學(xué)員要學(xué)以致用，通過(guò)ACCA真題練習(xí)可以更好的去掌握。ACCA真題是學(xué)員考前必須要做的練習(xí)，可以根據(jù)自己的時(shí)間來(lái)規(guī)劃，從而為考試做好準(zhǔn)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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