19 What is the company’s return on shareholders’ equity?

【名词&注释】

正确答案:C。A.15/40 = 37·5% B.20/100 = 20% C.15/100 = 15% D.20/150 = 13·3% 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。

[单选题]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%

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举一反三：

[单选题]11 The following information is available for Orset, a sole trader who does not keep full accounting records:

$ Inventory 1 July 2004 138,600 30 June 2005 149,100 Purchases for year ended 30 June 2005 716,100 Orset makes a standard gross profit of 30 per cent on sales. Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A. $2,352,000
B. $1,038,000
C. $917,280
D. $1,008,000

[单选题]19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards? 1 Internally generated goodwill should not be capitalised. 2 Purchased goodwill should normally be amortised through the income statement. 3 Development expenditure must be capitalised if certain conditions are met.

A. 1 and 3 only
B. 1 and 2 only
C. 2 and 3 only
D. All three statements are correct

[单选题]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A
B. All expenditure out of petty cash must be supported by a properly authorised voucher.
C. A regular equal amount of cash is transferred into petty cash.
D. The exact amount of expenditure out of petty cash is reimbursed at intervals.
E. A budget is fixed for a period which petty cash expenditure must not exceed.

[单选题]8 Which of the following statements about accounting concepts and conventions are correct?

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost. (2) The substance over form. convention means that the economic substance of a transaction should be reflected in the financial statements, not necessarily its legal form. (3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until realised. (4) The application of the prudence concept means that assets must be understated and liabilities must be overstated in preparing financial statements.

A. 1 and 3
B. 2 and 3
C. 2 and 4
D. 1 and 4.

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