2025年基金会计英文题库及答案.docVIP

2025年基金会计英文题库及答案

一、单项选择题（总共10题，每题2分）

1.WhichofthefollowingstatementsistrueregardingthefairvaluemeasurementoffinancialassetsunderIFRS9?

A.Fairvalueisalwaysequaltomarketprice.

B.Fairvalueisdeterminedbasedonquotedpricesinactivemarkets.

C.Fairvalueisestimatedusingdiscountedcashflowmodelsifactivemarketsdonotexist.

D.Fairvalueisnotrecognizedforfinancialassetsheldatfairvaluethroughprofitorloss.

Answer:C

2.AccordingtoIFRS9,whatistheprimaryobjectiveoftheexpectedcreditloss(ECL)model?

A.Tominimizetherecognitionofbaddebts.

B.Torecognizecreditlossesintheperiodtheyareincurred.

C.Todefertherecognitionofcreditlossesuntiltheyareactuallyrealized.

D.Toavoidtheimpactofcreditlossesontheincomestatement.

Answer:B

3.WhichofthefollowingisconsideredaderivativefinancialinstrumentunderIFRS9?

A.Commonstockofacompany.

B.Aforwardcontractoninterestrates.

C.Afixeddepositwithabank.

D.Abondissuedbyagovernment.

Answer:B

4.UnderIFRS9,howarechangesinthefairvalueofavailable-for-salefinancialassetsreported?

A.Recognizedinothercomprehensiveincome.

B.Recognizedintheincomestatement.

C.Recognizedinequity.

D.Notrecognizedinthefinancialstatements.

Answer:A

5.Whatisthekeydifferencebetweenheld-to-maturityandavailable-for-salefinancialassetsunderIFRS9?

A.Held-to-maturityassetsaresubjecttolessregulatoryscrutiny.

B.Available-for-saleassetsaremeasuredatfairvalue.

C.Held-to-maturityassetsaremeasuredatamortizedcost.

D.Available-for-saleassetsarenotclassifiedasfinancialassets.

Answer:C

6.UnderIFRS9,whatisthetermusedtodescribetheprocessofestimatingtheexpectedcreditlossforfinancialassets?

A.Creditimpairmenttesting.

B.Fairvaluemeasurement.

C.Provisionforbaddebts.

D.Allowanceforc