2026ACCA F3财务会计模拟题含解析.docx

2026ACCAF3财务会计模拟题含解析

考试时间:______分钟总分:______分姓名:______

第一部分:客观题

1.Undertheaccrualbasisofaccounting,whichofthefollowingstatementsiscorrect?

a)Revenueisrecognizedwhencashisreceived.

b)Expensesarerecognizedwhencashispaid.

c)Revenueisrecognizedwhenit

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