ACCA证书考试ACCA真题很重要，了解ACCA考试的内容更易通过。

ACCA课程的学习，不仅要重视教材上的内容，练习册及真题的练习也是*的关键，是帮助学员进行知识点查看的工具。同时也是对阶段性学习检验成果的一个办法，通过练习册了解到学习的重点是否掌握。

1. [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.

2. [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

答案：

1、正确答案 ：D

2、正确答案 ：C

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