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ACCA FR Chapter 1在线小节测试


本节测试内容为ACCA Financial Reporting (FR) -CONCEPTUAL AND REGULATORY FRAMEWORK-Chapter 1. IASB Conceptual Framework,建议完成时间为35分钟,学员可以按照机考模式做题。

1、Which of the following is not a purpose of the IASB's Conceptual Framework?(单选题)

A、to assist preparers of financial statements

B、to assist auditors in the task of forming audit opinions

C、to supersede IFRS requirements when IFRS conflicts with Framework

D、to assist in the harmonisation of standards and procedures


2、Which of the following is not a fundamental characteristic identified in the conceptual framework?(单选题)

A、relevance

B、faithful representation

C、reliability

D、materiality

3、In accordance with the International Accounting Standard Board's  The Conceptual
Framework for Financial Reporting, which of the following are the enhancing qualitative
characteristics of financial statements (select ALL that apply):(多选题)

A、Relevance

B、Verifiability

C、Faithful representation

D、Understandability

E、Comparability

F、Timeliness

4、In accordance with the Internation Standard Board's The Conceptual Framework for
Financial Reportin, which of the following is not a measurement basis of financial statements:(单选)

A、Present value

B、Historic cost

C、Realisable value

D、Value in use

5、In accordance with the International Accounting Standard Board's The conceptual
Framework for Financial Reporting, what is the definition of income:(单选题)

A、The decrease in economic benefits during the accounting period in the form of outflow or depletions of assets or incurrences of liabilities that result in decreases in quity, other than those relating to distribution tequity participants

B、The increase in economic benefits during the accounting period in the form of inflows or enhancement of assets or decreases in liabilities that result in increases in equity, other than those relating to distributions to equity participants

C、The increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases in libilities that result in increases in equity, other than from equity participants

D、The decrease in economic benefits during the accounting period in the form of outflow or depletions of assets or incurrences of liabilities that result in decreases in equity, other than from equity participants

6、In accordance with the International Accounting Standard Board's  The Conceptual Framework for Financial Reporting, which qualitative characteristic assumes that users have a reasonable knowledge of a business and a willingness to study information with reasonable diligence:(单选题)

A、reasonable diligence:

B、Understandability

C、Faithful representation

D、Verifiability

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