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1.Which accounting concept states that omitting or misstating this information could influence users of the financial statements?

A The consistency concept

B The accruals concept

C The materiality concept

D The going concern concept

答案：C

2.Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received.

Which accounting concept governs the above?

A The business entity concept

B The materiality concept

C The accruals concept

D The duality concept

答案：C

3.Which ONE of the following statements correctly describes how International Financial Reporting Standards (IFRSs) should be used?

A To provide examples of best financial reporting practice for national bodies who develop their own requirements

B To ensure high ethical standards are maintained by financial reporting professionals internationally

C To facilitate the enforcement of a single set of global financial reporting standards

D To prevent national bodies from developing their own financial reporting standards

答案：A

4.Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?

A The fair presentation concept

B The accruals concept

C The going concern concept

D The business entity concept

答案：D

5.What is the role of the IASB?

A Oversee the standard setting and regulatory process

B Formulate international financial reporting standards

C Review defective accounts

D Control the accountancy profession

答案：B

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