【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.

 Which of the following statements is true?
A The interpretation of an entity’s financial statements using ratios is only useful for potential investors
B Ratios based on historical data can predict the future performance of an entity
C The analysis of financial statements using ratios provides useful information when compared with previous performance or industry averages 
D An entity’s management will not assess an entity’s performance using financial ratios

Answer： 

C

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