快速查题-ACCA英国注册会计师试题

Prepare the consolidated statement of profit or loss for Liverton for the year ended 31 May 20X6.

Compare and comment on the performance of the companies as indicated by the ratios you havecalculated in part (1).

 Which of the following transactions would result in an increase in capital employed?

From the following information regarding the year to 31 August 20X6, what is the accounts payable payment period? You

should calculate the ratio using purchases as the denominator.

$

Sales 43,000

Cost of sales 32,500

Opening inventory 6,000

Closing inventory 3,800

Trade accounts payable at 31 August 20X6 4,750

What is the gearing of the company? You should calculate gearing using capital employed as the denominator.

What is the quick ratio of the company?

What is the current ratio of the company?

Which one of the following would help a company with high gearing to reduce its gearing ratio?

A company's gross profit as a percentage of sales increased from 24% in the year ended 31 December 20X1 to 27% in the

year ended 31 December 20X2.

Which of the following events is most likely to have caused the increase?