ACCA考試真題練習(xí)！
2022-01-18 10:10 作者:融躍CFA網(wǎng)校 | 我要投稿
ACCA證書在國際上有一定的地位，現(xiàn)在全球多個國家是可以參加ACCA證書考試的。ACCA會員能夠享受到協(xié)會帶來的不同程度的服務(wù)，幫助ACCA會員未來的發(fā)展。
1. [單選題]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%
2. [單選題]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
ACCA考試知識點的內(nèi)容就這么多，學(xué)員如果對知識點還有更多的疑問，可以文章評論一起學(xué)習(xí)探討！
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