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- 2026-04-11 发布于辽宁
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526年ACCA历年真题及答案F5
一、单项选择题（每题2分，共20分）
1.WhichofthefollowingisNOTacharacteristicofagoingconcern?
A.Theentityintendstocontinueitsoperationsfortheforeseeablefuture.
B.Theentityhastheabilitytocontinueitsoperationsfortheforeseeablefuture.
C.Theentityisexpectedtoliquidateinthenearfuture.
D.Theentityhasalong-termcommitmenttoitsstakeholders.
答案：C
2.WhichofthefollowingstatementsisTRUEregardingtheaccrualbasisofaccounting?
A.Revenueisrecognizedwhencashisreceived.
B.Expensesarerecognizedwhentheyareincurred.
C.Revenueisre
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