各位考友注意了，今日帮考网为大家带来2020年ACCA考试-F3财务会计模拟练习题(1)，快来检验一下自己的掌握程度吧。

1.1 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

1.2 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

1.3 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

1.4 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

1.5 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

1.6 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

1.7 Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A Going concern

B Accruals

C Matching

D Consistency

答案：D

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