ACCA課程的學習，不僅要重視教材上的內容，練習冊及真題的練習也是*的關鍵，是幫助學員進行知識點查看的工具。同時也是對階段性學習檢驗成果的一個辦法，通過練習冊了解到學習的重點是否掌握。

1. [單選題]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. [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

答案：

1、正確答案 ：D

2、正確答案 ：C

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