Question：Which of the following would cause a company's gearing ratio to rise?
 
A. A decrease in long-term loans is less than a decrease in shareholders' funds
 
B. A decrease in long-term loans is more than a decrease in shareholders' funds
 
C. Interest rates rose
 
D. Dividends were paid
 
The correct answer is: A decrease in long-term loans is less than a decrease in shareholders' funds.
 
Long-term loans raise gearing, shareholders funds reduce it.

2017 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料），關(guān)注微信公眾號(hào)：澤稷ACCA考友論壇（ID：zejiacca）即可領(lǐng)?。?/span>