【每日一练】ACCA F1（June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Malachi has been asked by his manager to obtain information about ABC Company, which is bidding for a contract offered by Malachi’s company in the near future. The two statements which he will be using as his sources are the statement of financial position (SOFP) and the statement of profit or loss (SOPL). The information he is required to obtain is as follows: 
1: The equity of the company 
2: Operating costs as a percentage of turnover
3: Long-term borrowings
4: Liquidity
Which of the following correctly matches the above items of information with the financial statements in which they would be found? 
      1        2        3       4
A SOFP SOPL SOPL SOFP
B SOPL SOFP SOFP SOPL
C SOPL SOFP SOPL SOFP
D SOFP SOPL SOFP SOFP

Answer：

D

The key correctly matches the information required to the particular financial statement in which they are to be found.

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