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.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1109-9 1.The IASB\s Conceptual Framework for Financial Reporting gives six qualitative characteristics of financial information. What are these six characteristics? A Relevance, Faithful representation, Comparability, Verifiabilit, Timeliness and Understandability B Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability C Relevance, Faithful representation, Consistency, Verifiability, Timeliness and Understandability D Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability 答案：A 2. 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 答案：A 3. Listed below are some characteristics of financial information. 1 Relevance 2 Consistency 3 Faithful representation 4 Accuracy Which of these are qualitative characteristics of financial information according to the IASB\s Conceptual Framework for Financial Reporting? A 1and2only B 2 and 4 only C 3 and 4 only D 1 and 3 only 答案：D 4. 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 答案：D 5. According to the IASB\s Concep