ACCAF3官网题库—样题卷3.pdf

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1.Jasonhasreceivedpaymentforadebtthathadbeenwrittenoffasirrecoverable.

Whatdebitandcreditshouldbeusedtorecordthecorrectjournalentryforthis

transaction?

Receivablescontrol

.CashIrrecoverabledebts

account

Debit

Credit

2.WhichofthefollowingorganisationsprovidesguidancetotheInternational

AccountingStandardsBoardontheimplicationsofproposedstandardsforusersand

preparersoffinancialstatements?

TheInternationalFinancialReportingStandardsInterpretationsCommittee

TheInternationalFinancialReportingStandardsFoundation

TheInternationalFinancialReportingStandardsAdvisoryCouncil

TheInternationalFederationofAccountants

3.Whichofthefollowingstatementsaboutdirectorsaretrue?

Thedirectorsofacompanyareresponsibleforthepreparationofthefinancial

(1)

statementsofthatcompany

Thedirectorsandexternalauditorsofacompanyhavejointresponsibilityfor

(2)

thegovernanceofthatcompany

Thedirectorsofacompanymustacthonestlyinwhattheyconsidertobethe

(3)

bestinterestsoftheirfellowdirectors

Thedirectorsofacompanyshouldseektocreatewealthfortheshareholdersof

(4)

thecompanyastheirmainaim

1and4only

1,2and4

1and3

2,3and4

4.Whichofthefollowingstatementsregardingthequalitativecharacteristicsof

financialinformationisFALSE?

Informationisverifiableifdifferent,knowledgeableandindependent

observerscouldreachconsensusthataparticulardepictionisafaithful

representation

Informationwillonlybeusefulifitisrelevantandfaithfullyrepresented

Understandabilitymeansthatpointsthataretoocomplexforno

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