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1.Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?

A Revenue earned must be matched against the expenditure incurred in earning it.

B Having information available to decision-makers in time to be capable of influencing their decisions.

C The presentation and classification of items in the financial statements should stay the same from one period to the next.

D Financial information should be complete, neutral and free from error

答案：D

2.Listed below are some comments on accounting concepts.

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

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

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

Which, if any, of these comments is correct, according to the IASB\'s Conceptual Framework for Financial Reporting?

A 1 only

B 2 only

C 3 only

D None of them

答案：A

3. Which ONE of the following is NOT an objective of the IFRS Foundation?

A Through the IASB, develop a single set of globally accepted International Financial Reporting Standards (IFRSs) .

B Promote the use and rigorous application of International Financial Reporting Standards (IFRSs)

C Ensure International Financial Reporting Standards (IFRSs) focus primarily on the needs of global, multi-national organisations

D Bring about the convergence of national accounting standards and IFRSs

答案：C

4.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

5.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

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