2026年ACCA F7财务报告财务报告IFRS 93含解析.docx

2026年ACCAF7财务报告财务报告IFRS93含解析

考试时间：______分钟总分：______分姓名：______

试卷内容

一、客观题

1.AccordingtoIFRS93,theprimaryobjectiveoffinancialstatementsisto:

(a)Provideinformationaboutthecashflowsofanentity.

(b)Demonstratetheefficiencyofentitymanagement.

(c)Assureusersthattheentitywillachieveitsstrategicgoals.

(d)Providefinancialinformationabouttheentitythatisusefultoexistingandpotentialinvestors,lenders,andothercreditorsinmakingeconomicdecisions.

2.Whichofthefollowingprinciplesrequiresthatfinancialstatementsreflect