ACCA/CAT证书2022试题单选答案+解析(10.08)

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 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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