【每日一练】ACCA F9（ Sept 2016）

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%

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