ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-8.docxVIP

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-8 1.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 答案：C 2. 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 答案：C 3. Which ONE of the following statements correctly describes how International Financial Reporting Standards (IFRSs) should be used? A To provide examples of best financial reporting practice for national bodies who develop their own requirements B To ensure high ethical standards are maintained by financial reporting professionals internationally C To facilitate the enforcement of a single set of global financial reporting standards D To prevent national bodies from developing their own financial reporting standards 答案：A 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 答案：D 5. What is the role of the IASB? A Oversee the standard setting and regulatory process B Formulate international financial reporting standards C Review defective accounts D Control the accountancy profession 答案：B