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1.Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting?

A Faithful representation

B Relevance

C Timeliness

D Accruals

答案：D

2.According to the IASB Conceptual framework which of the following is not an objective of financial statements?

A Providing information regarding the financial position of a business

B Providing information regarding the performance of a business

C Enabling users to assess the performance of management to aid decision making

D Providing reliable investment advice

答案：D

3.Which of the following statements about accounting concepts and policies is/are correct?

1 Companies should never change the presentation or classification of items in their financial statements, even if there is a significant change in the nature of operations.

2 Companies should create provisions in times of company growth to be utilised in more difficult times, to smooth profits.

A 1 only

B 2 only

C 1and2

D Both are incorrect

答案：D

4.Which of the following statements about accounting concepts and the characteristics of financial information are correct?

1 The concept of accruals requires transactions to be reflected in the financial statements once the cash or its equivalent is received or paid.

2 Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.

3 Based on faithful representation, it may sometimes be necessary to exclude material information from financial statements due to difficulties establishing an accurate figure.

A 1only

B 1 and 2 only

C 2 only

D 2 and 3 only

答案：C

5. The IASB\'s Conceptual Framework for Financial Reporting gives six qualitative characteristics of

financial information. What are these six characteristics?

A Relevance, Faithful representation, Comparability, Verifiabilit, Timeliness and Understandability

B Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

C Relevance, Faithful representation, Consistency, Verifiability, Timeliness and Understandability

D Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability

答案：A

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