登录高顿网校

资料修改成功

失败提示失败提示

合作账号登录

QQ登录

微博登录

微信登录

在线咨询

课程体验

考试指南

扫描二维码打开公众号

扫描二维码下载App

在线咨询

公众号

下载app

回到顶部

高顿教育/ACCA/考试试题/每日一练/

文章详情; 报考指南
精彩推荐

ACCA考试F7习题：Analysing and interpreting financial statements

高顿网校2015-11-30 14:41Yvonne.shen
关注公众号
快扫码关注
公众号吧
分享
点击下载高顿网校APP体验更佳

Question：Which two of the following are usually classed as shareholder investment ratios?

A. Earnings yield.

B. Gearing ratio.

C. P/E ratio.

D. ROCE.

The correct answers are:P/E ratio; Earnings yield.

解析：The P/E ratio is the ratio of a company’s current share price to the earnings per share. Earnings yield is a performance indicator that measures earnings per share grossed up, as a percentage of the current share price.

Investors may use ROCE but it is used more by the company itself to assess the return it is getting on the capital employed by the business that includes equity and other long term funding.

The gearing ratio is of use to investors but it does not show the value or earnings from an investment in a particular company. Rather it gives an indication of a company’s long term capital structure.

关注公众号
快扫码关注
公众号吧; 赞150

上一篇：ACCA考试F7阶段精选题：Earnings per share
下一篇：2016ACCA考试财务报告练习题：Statement of cash flows

1、凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。
2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。
3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。
4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

精彩推荐相关问题

ACCA考试每日一练：payments account

【单选题】我国对税收法律关系中纳税义务人的确定,采取的是( )的原则。 A.属地原则 B.属人原则 C.属地兼属人的原则 D.灵活确定的原则【正确答案】C 【答...
2017-01-16
ACCA考试每日一练综合集锦

Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised....
2016-11-08
ACCA考试F1基础测试题集锦

Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee B. A remuneration committee made up of independent non-execu...
2017-01-10
ACCA考试F2基础习题：Acconting for materials

What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production C. recorder level D. reorder quantity The correct answer is:...
2016-11-10
2016年ACCA F2每日一练：Cost *

Question ：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mixed cost B. A step cost C. A variable cost D. A fixed cost Th...
2016-03-15
2016年ACCA F2必做题：Cost classification

Question ：Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of expenditure attributable to a particular activity C. A functi...
2016-03-15
ACCA考试F2基础精练题：Sources of data

Question ：A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected...
2016-11-14
2016ACCA F2每日一练：Accounting for management

Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs ...
2016-03-15
ACCA F3《财务会计》精选练习题

Question： 1.W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5% of sales (17.5% is the ra...
2016-03-15
ACCA F6每日一练：Trading losses and partnerships

Question ：Michael, who has been trading for many years, transferred his business to a company on 31 March 2013. He made a loss of ?10,000 in the twelve months to 31 March 2013. In which three of the ...
2016-03-08

查看更多资讯

国际注册会计师ACCA考试百科

证书星级

距离ACCA考试仅剩
0: 天

ACCA注册

ACCA考试费用

ACCA考试

ACCA免考

ACCA海外学位

ACCA学习资料

关注公众号
快扫码关注
公众号吧; 赞121

ACCA考试每日一练：economic growth

【多选题】下列属于中央和地方共享收入的税种有( )。 A.印花税 B.关税 C.增值税 D.营业税【正确答案】ACD 【答案解析】关税是中央政府的固定收入。高顿网校温馨提醒为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的 ACCA题库（包括精题.........
2016-09-10
ACCA考试每日一练：unemployment arises

【多选题】下列各项中，属于税收法律关系权利主体的有( )。 A.国家税务局 B.海关 C.财政机关 D.人民政府【正确答案】ABC 【答案解析】在我国税收法律关系中，权利主体一方是代表国家行使征税职责的国家税务机关，包括国家各级税务机关、海关和财政机关。另一方是履行纳税义务的人，包括法人、自然.........
2016-10-10
ACCA考试每日一练：Low interest rates

【多选题】下列各项中，表述不正确的有( )。 A.税目是各个税种的所规定的具体征税项目 B.税率是衡量税负轻重的重要标志 C.所得税在流通环节纳税 D.征税对象就是税收法律关系中征纳双方权利义务所指的物品【正确答案】CD 【答案解析】所得税在分配环节纳税;征税对象就是税收法律关系中征纳双方权利.........
2016-11-10
ACCA考试每日一练：High interest rates

【单选题】下列有关税法概念的说法正确的是( )。 A.税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称 B.制定税法的目的是为了保障国家利益和纳税人的合法权益 C.税法的特征是强制性、无偿性和固定性 D.税法是国家凭借其权力，利用税收工具参与社会产品和国民收入分配的法律规范.........
2016-11-10
ACCA考试每日一练：payments account

【单选题】我国对税收法律关系中纳税义务人的确定,采取的是( )的原则。 A.属地原则 B.属人原则 C.属地兼属人的原则 D.灵活确定的原则【正确答案】C 【答案解析】主权国家有权根据本国的意志按照属地原则或属人原则来确定自己的税收管辖权。在这种情况下，一国对本国居民的境内所得、境外所得，以.........
2017-01-16

2016年ACCA F6基础测试：Administration

Question ：Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A. Until 5 April 2014 B. Until 31 January 2019 C. Until 5 April 2018 D. Until 31 January 2015 The correct answer is: D Individuals must usually retain their records for 1 year from the submission deadline. However, where the individual is a sole trader, partner or has a supplemen.........
2016-03-08
2016ACCA F6必会自测题：VAT

Question ：Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return? A. 10 October. B. 7 October. C. 30 September. D. 14 September. The correct answer is: 7 October. When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October. 高顿网校温馨.........
2016-03-08
ACCA考试F7阶段测试题：Statement of cash flows

Question ：Which of the following items are included in the statement of cash flows under the heading cash flows from investing activities? A. Repayment of borrowings. B. Equity dividends paid. C. Non-equity dividends paid. D. Interest received. E. Dividends received. The correct answers are: DE Dividends are included either as operating activities or cash flows from financing activities. 高顿网校.........
2016-03-07
2016年ACCA F7自测题：public sector entities

Question ：Which of the following is an advantage of current cost accounting (CCA)? A. It uses objective calculations to arrive at a deprival value for assets. B. It provides a useful guide for management in deciding whether to hold or sell assets. C. It is easy to calculate and understand. D. It produces a reliable value for total assets. The correct answer is: B An advantage of CCA is that it pr.........
2016-03-07
2016ACCA F7阶段测试：Alternative models

Question ：Which of these would be realistic performance measures to apply to a charity? A. Budgetary variance analysis. B. Number of contributors against previous year. C. Investment appraisal. D. Results measured against Key Performance Indicators. The correct answers are: Budgetary variance analysis Results measured against Key Performance Indicators Number of contributors against previous year.........
2016-03-07
2016年ACCA考试F4精选练习题

Question： 1.Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i) Where it can be shown that the company has lost nothing (ii) Where the company in general meeting resolves that the profits need not be accounted for A. Neither (I) nor (ii). B. (ii) only. C. (i) only. D. Both (I) and (ii). 2.Which o.........
2016-03-07
ACCA考试F3会计基础练习：Consolidated financial statements

Question ：Which of the following statements relating to parent companies and subsidiaries are correct? A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances. B. Goodwill on consolidation will appear as an item in the parent companys individual statement of financial position. C. Consolidated financial statements igno.........
2016-03-04
2016ACCA F3会计测试题：Incomplete records

Question ：Which of the following calculations could produce an acceptable figure for a traders net profit for a period if no accounting records had been kept? A. Closing net assets plus drawings minus capital introduced minus opening net assets B. Closing net assets minus drawings plus capital introduced minus opening net assets C. Closing net assets minus drawings minus capital introduced minus .........
2016-03-04
2016ACCA F3阶段测试题：Statements of cash flows

Question ：In preparing a companys statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities? Proceeds of sale of premises Dividends received Bonus issue of shares A. 1 only B. 2 only C. 3 only D. None of them The corrrect answer is: None of them. 1 - Proceeds from sale of premises appears under inv.........
2016-03-04
ACCA F3精选练习题：Events after the reporting period

Question ：Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? Declaration of equity dividends. Decline in market value of investments. The announcement of changes in tax rates. The announcement of a major restructuring. A. 1 only B. 2 and 4 C. 3 only D. None of them The correct answer.........
2016-03-04

高顿服务

距考试时间
0: 天