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 Which of the following statements are correct? 1 Maximising market share is an example of a financial objective 2 Shareholder wealth maximisation is the primary financial objective for a company listed on a stock exchange 3 Financial objectives should be quantitative so that their achievement can be measured A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3 Answer： C ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过
到到1000-1200个学时。低于B2的语言水平将不会在德福考试等级证书上进行说明，而是标注“低于TDN3”的成绩。因此，这份标注了“低于TDN3”成绩的德福考试等级证书无法说明所达到的语言水平，并且也不能用作语言证书。 6. 哪些人可以参加 TestDaF ? 凡是准备赴德留学者，无论是国内大学在读，还是已完成大学学业，均可申请参加德福考试;尚无具体赴德留学计划者也可参加此项考试，以此在各个方面测试一下自己的德语水平。根据德福考试考题的难度，中国申请者应在德语学习达到 1000-1200 学时后报名参加考试为妥，好
完了，我从书里知道了，蜻蜓是群居动物，它是昆虫中的飞行能手，它可以像飞机一样在空中盘旋，蜻蜓飞行的速度是非常快的，而且蜻蜓是边飞边进食，它吃的是飞行中的小虫子，它还可以吃掉比自己重的昆虫。蜻蜓休息的时候翅膀是摊开来的，六只脚紧紧的抓着叶茎。 我还知道了蜻蜓有许多的种类，这些都是我以前不知道的，我越来越喜欢看《小牛顿科普馆》了。 牛顿读后感100字 妈妈给我买了一套〈小牛顿科学馆〉的书。这几天我一共看了18本，有：恐龙大追踪、玫瑰花、猫、茶的一生、货币的历史、时间的奥秘、地球的演化、熊猫、稻米、海马和章鱼、黄牛顿读后感100字 大家对牛顿这个名字已经耳熟能详了。牛金和埃及金字塔、超新星爆炸和黑洞、火星和月球、穿鞋的历史、空气的实验、蝎子和虎头蜂、河口沼泽生态和沙蚕、水坝和海狸。 这些书增长了我的科学知识。我要利用这个暑假的时间，看完这套书。
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 Which of the following statements is/are correct? 1 Securitisation is the conversion of illiquid assets into marketable securities 2 The reverse yield gap refers to equity yields being higher than debt yields 3 Disintermediation arises where borrowers deal directly with lending individuals A 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3 Answer： B ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过
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 An investment project has a cost of $12,000, payable at the start of the first year of operation. The possible future cash flows arising from the investment project have the following present values and associated probabilities: PV of PV of Year 1 cash flow ($) Probability Year 2 cash flow ($) Probability 16,000 0·15 20,000 0·75 12,000 0·60 (2,000) 0·25 (4,000) 0·25 What is the expected value of the net present value of the investment project? A $11,850 B $28,700 C $11,100 D $76,300 Answer： C Total cash flow Joint probability EV of cash flow ($) ($) 36,000 0·1125 4,050 14,000 0·0375 525 32,000 0·4500 14,400 10,000 0·1500 1,500 16,000 0·1875 3,000 (6,000) 0·0625 (375) ––––––– 23,100 Less initial investment (12,000) ––––––– EV of the NPV 11,100 ––––––– ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 传说中最适合考ACCA的大学专业，你的专业中枪了吗.... ACCA准考证打印（附教程） ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？
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 TKQ Co has just paid a dividend of 21 cents per share and its share price one year ago was $3·10 per share. The total shareholder return for the year was 19·7%. What is the current share price? A $3·50 B $3·71 C $3·31 D $3·35 Answer： A Monetary value of return = $3·10 x 1·197 = $3·71 Current share price = $3·71 – $0·21 = $3·50 ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA : F1阶段的每个章节介绍 ACCA F1科目考试重点，必看！ CFA,FRM,CPA,ACCA,MBA谁更适合你?
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Drumlin Co has $5m of $0·50 nominal value ordinary shares in issue. It recently announced a 1 for 4 rights issue at $6 per share. Its share price on the announcement of the rights issue was $8 per share. What is the theoretical value of a right per existing share? A $1·60 B $0·40 C $0·50 D $1·50 Answer： B Value of a right = ((5m x $8 + 1·25m x $6)/6·25 m – $6)/4 shares = $0·4 per share ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 上班族如何高效复习备考ACCA？ 传说中最适合考ACCA的大学专业，你的专业中枪了吗.... ACCA F1科目考试重点，必看！
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Peach Co’s latest results are as follows: $000 Profit before interest and taxation 2,500 Profit before taxation 2,250 Profit after tax 1,400 In addition, extracts from its latest statement of financial position are as follows: $000 Equity 10,000 Non-current liabilities 2,500 What is Peach Co’s return on capital employed (ROCE)? A 14% B 18% C 20% D 25% Answer： C Operating profit/(D + E) = 100 x 2,500/(10,000 + 2,500) = 20% ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑••• 【考试攻略】最全ACCA笔考攻略（超详细） ACCA F1科目考试重点，必看！
