2025年ACCA考试《会计》真题下载.docxVIP

2025年ACCA考试《会计》真题下载

考试时间：______分钟总分：______分姓名：______

第一部分

1.WhichofthefollowingisNOTconsideredacurrentassetonabalancesheet?

a)Cashandcashequivalents

b)Accountsreceivable

c)Inventory

d)Property,plant,andequipment

2.Theprinciplethatrequiresrevenuestoberecognizedwhentheyareearnedandexpensestoberecognizedwhentheyareincurred,regardlessofthetimingofcashreceiptsorpayments,isknownas:

a)Thegoingconcernprinciple

b)Thematerialityprinciple

c)Theaccrualbasisofaccounting

d)Theconsistencyprincip