備考ACCA考試重要的是對(duì)知識(shí)點(diǎn)的學(xué)習(xí)與掌握，學(xué)員在掌握了基礎(chǔ)知識(shí)點(diǎn)的內(nèi)容的同時(shí)，還需要對(duì)知識(shí)點(diǎn)有自己的運(yùn)用。ACCA真題練習(xí)是幫助學(xué)員更好的學(xué)習(xí)內(nèi)容的關(guān)鍵。
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]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
1、正確答案 ：C
2、正確答案 ：B
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