正确答案: C

1 and 2 only

题目：18 Which of the following statements about accounting ratios and their interpretation are correct?

解析：C

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学习资料的答案和解析：

[单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

RMB2,548

解析：

20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

[单选题]13 Which of the following correctly describes the imprest system for operating petty cash?

The exact amount of expenditure out of petty cash is reimbursed at intervals.