ACCA证书考试要求学员对财会知识有自己的认识与学习，学员在备考的时候，要掌握考试的重难点，还需要重视ACCA课程及知识点的运用。ACCA考试要学习的很多，ACCA真题练习对学员很关键。
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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]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
A. (i) The number of new employees recruited was lower than expected
B. (ii) Unexpected problems were encountered with production
C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
E. All of the above
F. (ii) and (iii) only
G. (i) only
H. None of the above
1、正确答案 ：C
2、正确答案 ：G
解析：The learning rate was actually better than expected and only (i) could cause it to improve.
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（ryacca668）。
