ACCA真题练习确实很关键！

备考ACCA考试重要的是对知识点的学习与掌握，学员在掌握了基础知识点的内容的同时，还需要对知识点有自己的运用。ACCA真题练习是帮助学员更好的学习内容的关键。

1. [单选题]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. [单选题]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、正确答案 ：C

2、正确答案 ：B

想要了解更多有关ACCA考试相关知识点的内容，添加融跃教育老师微信（rongyuejiaoyu），还有更多ACCA考试资料可以领取！