2026ACCA F3财务会计真题试卷及答案含解析.docxVIP

2026ACCAF3财务会计真题试卷及答案含解析

考试时间：______分钟总分：______分姓名：______

一、选择题

1.Whichaccountingprinciplerequiresrevenuestoberecognizedwhentheyareearnedandexpensestoberecognizedwhentheyareincurred,regardlessofwhencashisreceivedorpaid?

a)ConsistencyPrinciple

b)MaterialityPrinciple

c)AccrualPrinciple

d)GoingConcernPrinciple

2.Theprocessofrecordingtransactionsinajournalisknownas:

a)Posting

b)TrialBalancing

c)Journalizing

d)PreparingFinancialStatements

3.Whichofthefollowingistypicallyrecordedinacompany