【每日一练】ACCA F9（ June 2015）

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.

Which of the following statements is NOT correct?
A Return on capital employed can be defined as profit before interest and tax divided by the sum of shareholders’funds and prior charge capital
B Return on capital employed is the product of net profit margin and net asset turnover
C Dividend yield can be defined as dividend per share divided by the ex dividend share price
D Return on equity can be defined as profit before interest and tax divided by shareholders’ funds

Answer：

D

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