ACCA考试真题练习！

ACCA证书在国际上有一定的地位，现在全球多个国家是可以参加ACCA证书考试的。ACCA会员能够享受到协会带来的不同程度的服务，帮助ACCA会员未来的发展。

1. [单选题]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

2. [单选题]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！