掌握ACCA考試學員要對財會知識點有自己的學習與理解。ACCA真題練習對學員來說很關鍵，建議學員能夠在考試之前進行一次ACCA模擬機考，了解自己的學習現狀。

1. [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

2. [單選題]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

3. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

1、正確答案 ：C

2、正確答案 ：B

3、正確答案 ：A

解析：20% x (400,000 + 800,000)

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