ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1109-9.pdf

ACCAF1考试-会计师与企业（基础阶段）历

年真题精选及详细解析1109-9

1.The1.TheConceptualFrameworkforFinancialReporting

givessixqualitativecharacteristicsof

financialinformation.Whatarethesesixcharacteristics?

ARelevance,Faithfulrepresentation,Comparability,Verifiabilit,

TimelinessandUnderstandability

BAccuracy,Faithfulrepresentation,Comparability,Verifiability,

TimelinessandUnderstandability

CRelevance,Faithfulrepresentation,Consistency,Verifiability,

TimelinessandUnderstandability

DRelevance,Comparability,Consistency,Verifiability,

TimelinessandUnderstandability

答案：A

1

2.Listedbelowaresomecommentsonaccountingconcepts.

1Financialstatementsalwaystreatthebusinessasaseparate

entity.

2Materialitymeansthatonlyitemshavingaphysicalexistence

mayberecognisedasassets.

3Provisionsareestimatesandthereforecanbealteredtomake

thefinancialresultsofabusinessmoreattractivetoinvestors.

Which,ifany,ofthesecommentsiscorrect,accordingtothethe

A1only

B2only

C3only

DNoneofthem

1

答案：A

3.Listedbelowaresomecharacteristicsoffinancial

information.

1Relevance

2Consistency

3Faithfulrepresentation

4Accuracy

Whichofthesearequalitativecharacteristicsoffinancialfinancial

FinancialReporting?

A1and2only

B2and4only

1

C3and4only

D1and3only

答案：D

4.WhichONEofthefollowingstatementsdescribesfaithful

representation,aqualitativecharacteristicoffaithful

representation?

ARevenueearnedmustbematchedagainsttheexpenditure

incurredinearningit.

BHavinginformationavailabletodecision-makersintimetobe

capableofinfluencingtheirdeci