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- 2026-05-05 发布于河北
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2025年ACCA考试《财务会计》模拟试卷
考试时间：______分钟总分：______分姓名：______
PartA
1.Duringthepreparationoffinancialstatements,whichofthefollowingisNOTtypicallyconsideredasourceofinformation?
a)Trialbalance
b)Journalentries
c)Managementestimates
d)Externalauditreports
2.Whichprinciplerequiresthatassetsacquiredbyabusinessshouldberecordedattheiroriginalcost?
a)Consistency
b)Prudence(orConservatism)
c)Historicalcost
d)Materiality
3.Whenabusinesspaysrentinadvanceforthenextsixmonths,theinitialaccountingtreatment
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