ACCA證書在國際上有一定的地位，現(xiàn)在全球多個國家是可以參加ACCA證書考試的。ACCA會員能夠享受到協(xié)會帶來的不同程度的服務(wù)，幫助ACCA會員未來的發(fā)展。

1. [單選題]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. [單選題]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

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