【每日一练】ACCA F3（ June 2014）
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
The following extracts are from Hassan’s financial statements:
$
Profit before interest and tax 10,200
Interest (1,600)
Tax (3,300)
–––––––
Profit after tax 5,300
–––––––
Share capital 20,000
Reserves 15,600
–––––––
35,600
Loan liability 6,900
–––––––
42,500
–––––––
What is Hassan’s return on capital employed?
A 15%
B 29%
C 24%
D 12%
Answer：
C
10200/42500
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