ACCA國(guó)際注冊(cè)會(huì)計(jì)師考試是很多學(xué)員在認(rèn)真?zhèn)淇嫉恼n程，通過(guò)課程的學(xué)習(xí)能夠幫助學(xué)員更好的理解考點(diǎn)的內(nèi)容。ACCA真題練習(xí)是幫助學(xué)員了解考試的題型的途徑，幫助學(xué)員更好的去學(xué)習(xí)。

1. [單選題]Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

A. Which of the following accounting treatments correctly applies the principle of faithful representation?

B. Reporting a transaction based on its legal status rather than its economic substance

C. Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

D. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

E. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

2. [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

1、正確答案 ：E

解析：The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

2、正確答案 ：C

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