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备考2020年ACCA考试的小伙伴赶紧来围观,帮考网为大家准备了ACCA考试F3考试试题,以供小伙伴们备考练习。
1.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
2.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
3.According to the IASB\'s Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?
1 It is neutral
2 It is relevant
3 It is presented fairly
4 It is free from material error
A 1and2
B 2and3
C 1and4
D 3and4
答案:C
4.Which ONE of the following statements correctly describes the contents of the Statement of Financial Position?
A A list of ledger balances shown in debit and credit columns
B A list of all the assets owned and all the liabilities owed by a business
C A record of income generated and expenditure incurred over a given period
D A record of the amount of cash generated and used by a company in a given period
答案:B
5.Which ONE of the following statements correctly describes the contents of the Statement of Profit or Loss? \'
A A list of ledger balances shown in debit and credit columns
B A list of all the assets owned and all the liabilities owed by a business
C A record of income generated and expenditure incurred over a given period
D A record of the amount of cash generated and used by a company in a given period
答案:C
以上就是帮考网分享给大家的ACCA考试F3考试试题的内容,希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题,敬请关注帮考网!
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