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F3题库_2019年ACCA考试F3第九章模拟练习题(1)
2019-11-01 11:40:15 来源: 中公财经 浏览量:

小伙伴们,ACCA考试题库来啦!很多想要报考ACCA考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的ACCA F3科目第九章练习题及模拟题,帮助大家更好学习acca,早日拿下ACCA证书。

acca考试题

1.The qualitative characteristics of financial information

Which accounting concept should be considered if the owner of a business takes goodsfrom inventory forhis own personal use?

A.The fair presentation concept

B.The accruals concept

C.The going concern conce

D.The business entity concept

2.The context and purpose of financial reporting

Which of the following statements is/are true?

A.The directors of a company are ultimately responsible for the preparation offinancial statements, even if the majority of the work on them is performed bythe finance department.

B..If financial statements are audited, then the responsibility for those financialstatements instead falls on the auditors instead of the directors.

C.There are generally no laws surrounding the duties of directors in managing theaffairs of a company.

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