【每日一练】ACCA F9（ June 2015）
作者：暖白
2019-05-21 09:40
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/are correct?
(1) Factoring with recourse provides insurance against bad debts
(2) The expertise of a factor can increase the efficiency of trade receivables management for a company
A 2 only
B 1 only
C Neither 1 nor 2
D 1 and 2
Answer：
A
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