为了帮助大家更好的备考ACCA考试，帮考网给大家带来2020年ACCA考试-F3财务会计模拟练习题(2)，供大家练习，希望能够对大家有所帮助。

2.1 Listed below are some characteristics of financial information.

1 Relevance

2 Consistency

3 Faithful representation

4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB\'s Conceptual Framework for Financial Reporting?

A 1 and 2 only

B 2 and 4 only

C 3 and 4 only

D 1 and 3 only

答案：D

2.2 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

2.3 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

2.4 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

2.5 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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