第 1 題
1 分A business decides to use a portion of its cash reserves to purchase additional raw materials for inventory. What is the most likely immediate impact of this transaction on the acid test ratio of the business?
Cambridge International A Level · Business (9609)
公開帳目分析（A Level）：練習題
4 條多項選擇題即時批改，另有 2 條文字題附完整解題步驟，全部圍繞「公開帳目分析（A Level）」。
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第 2 題
1 分A business deci de s to un de rtake a sale an d lease back agree me n t of its hea d quarte r s bui l d in g an d use s the en tire cash procee d s to repa y a lon g-ter m ban k loa n. What is the most like l y impac t on the busines s's gea r in g rat io an d non-curre n t as se t s?
第 3 題
1 分A business significantly increases its reliance on long-term debt to fund expansion. Assuming no other changes, what is the most likely impact on its Gearing Ratio and its Return on Capital Employed (ROCE)?
第 4 題
1 分A busine s s fi n d s tha t it s tra d e pa y able s turnove r (day s) ha s in crea se d sig n i f ic a n t l y ov e r the pa s t yea r. What is the most lik e l y ne g at iv e imp l ic at io n of thi s ch a n g e for the busine s s?
第 5 題
10 分Beta Manufacturing Plc. reported the following financial data for the year ended 31 December 2023:
- Current Assets: $300,000
- Inventory: $100,000
- Current Liabilities: $200,000
(a) Calculate the Current Ratio and the Acid Test Ratio for Beta Manufacturing Plc. Show your workings. (4 marks)
(b) Interpret the calculated ratios and explain what they reveal about Beta Manufacturing Plc.'s liquidity position. (3 marks)
(c) Suggest and explain one method Beta Manufacturing Plc. could use to improve its liquidity position. (3 marks)
先自己寫一次答案，再對照解題步驟。
第 6 題
8 分The following financial information has been extracted from the published accounts of DXM plc for the financial year ending 31 March 2024:
Financial Data:Revenue: \( \$800,000 \)
Cost of Sales: \( \$600,000 \)
Profit from operations: \( \$120,000 \)
Current Assets: \( \$200,000 \) (including \( \$80,000 \) in inventory)
Current Liabilities: \( \$100,000 \)
Non-current Liabilities: \( \$300,000 \)
Capital Employed: \( \$600,000 \)
(a) Calculate the Acid Test Ratio and the Return on Capital Employed (ROCE) for DXM plc. Show all formulas and workings.
(b) Calculate the Gearing Ratio and analyze the implications of this result for the company’s ability to secure further external long-term finance.
(c) Evaluate the extent to which improving the rate of inventory turnover is the most effective way for DXM plc to manage its liquidity challenges.
先自己寫一次答案，再對照解題步驟。
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