2026年ACCA F3财务会计商业法基础含解析.docxVIP

2026年ACCAF3财务会计商业法基础含解析

考试时间：______分钟总分：______分姓名：______

SectionA

1.WhichofthefollowingisNOTabasicaccountingconcept?

a)Accrualbasis

b)Goingconcern

c)Materiality

d)Historicalcost

2.Theaccountingequationisrepresentedby:

a)Assets=Liabilities+Equity

b)Revenue-Expenses=NetIncome

c)Assets-Liabilities=Equity

d)Expenses=Liabilities-Assets

3.Whichaccounttypenormallyhasacreditbalance?

a)Asset

b)Liability

c)Equity

d)Revenue

4.Theprocessofrecordingtransactionsinajournalbeforepost