2025年ACCA考试F2真题及答案.docxVIP

2025年ACCA考试F2真题及答案

考试时间：______分钟总分：______分姓名：______

一、选项题

1.Theaccountingequationisrepresentedby:

a)Assets=Liabilities+Equity

b)Revenue-Expenses=NetIncome

c)Assets-Liabilities=Equity

d)Cash+AccountsReceivable=TotalAssets

2.Whichofthefollowingisconsideredacurrentasset?

a)Property,plant,andequipment

b)Long-terminvestments

c)Prepaidinsurance

d)Accumulateddepreciation

3.Acompanypurchasedinventoryfor￡10,000oncredit.Thecorrespondingjournalentrywouldincludeadebitto:

a)Inventory

b)Acc