2026年ACCA F3财务会计应试技巧含解析.docxVIP

2026年ACCAF3财务会计应试技巧含解析

考试时间：______分钟总分：______分姓名：______

PartA–MultipleChoiceQuestions

1.Undertheaccrualbasisofaccounting,whichofthefollowingeventswouldberecognizedintheincomestatementforthecurrentperiod?

a)Paymentofadividendtoshareholders.

b)Collectionofcashfromacustomerforrevenueearnedinthepreviousperiod.

c)Paymentofsalariestoemployeesforworkdoneinthecurrentperiod.

d)Receiptofcashfromacustomerforrevenuetobeearnedinthenextperiod.

2.Whichofthefollowingstatementsiscorrectregardingtheacco