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ACCA英国注册会计师试题
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F3
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
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
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
4
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
5
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error A 1 and 2 B 2 and 3 C 1 and 4 D 3 and4
6
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
7
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 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
8
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
9
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
10
Which of the following statements about accounting concepts and the characteristics of financialinformation 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 1 only B 1 and 2 only C 2 only D 2 and 3 only
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