2026年ACCA F3财务会计考试大纲含解析.docxVIP

2026年ACCAF3财务会计考试大纲含解析

考试时间：______分钟总分：______分姓名：______

一、选择题（每题1分，共20分）

1.Whichaccountingprinciplerequiresthatrevenuesandexpensesberecognizedintheperiodinwhichtheyareincurred,regardlessofwhencashisreceivedorpaid?

A.Monetarymeasurementprinciple

B.Goingconcernprinciple

C.Historicalcostprinciple

D.Revenuerecognitionprinciple

2.Thepurchaseofinventoryoncreditwouldresultin:

A.Anincreaseinassetsandanincreaseinliabilities.

B.Anincreaseinassetsandanincreaseinequity.

C.Adecreaseinassetsandade