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ACCA考试 F3科目习题与解析

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发布时间：2021-10-27 13:19

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1.【单选题】Which of the following describe that similar items should receive a similar accounting treatment?

A.Consistency

B.Going concern

C.Accruals

D.Matching

【答案解析】A。

【知识点】The IASB's Conceptual Framework

2.【多选题】Which Two of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for Financial Reporting?

A.Consistency

B.Relevance

C.Accuracy

D.Faithful representation

【答案与解析】BD。The qualitative characteristics of financial information include Relevance,Faithful representation,Timeliness,Comparability,Verifiability,Understandability.

【知识点】The qualitative characteristics of financial information

3.【单选题】"If the information omitting or misstating could influence users of the financial statements."What principle does this sentence describe?

A.The accruals concept

B.The consistency concept

C.The going concern concept

D.The materiality concept

【答案与解析】D。

【知识点】The IASB's Conceptual Framework

4.【单选题】Which of these comments is correct,according to the IASB's Conceptual Framework for Financial Reporting?

A.Materiality means that only items having a physical existence may be recognised as assets.

B.Financial statements always treat the business as a separate entity.

C.Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.

D.Matching describe that similar items should receive a similar accounting treatment

【答案解析】B。Materiality concerns whether an item in the financial statements can influence users`decisions.Information should be a faithful representation.This includes being neutral,ie without bias in the selection or presentation of the financial information.Therefore information must not be manipulated in any way in order to influence the decisions of the users.Consistency describe that similar items should receive a similar accounting treatment

【知识点】The IASB's Conceptual Framework

相关阅读：【ACCA考试 F1科目习题与解析】

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