2026年ACCA F3财务会计模拟练习含解析.docxVIP

2026年ACCAF3财务会计模拟练习含解析

考试时间：______分钟总分：______分姓名：______

SectionA–ObjectiveQuestions

Choosethecorrectanswerfromtheoptionsgiven.

1.Theprinciplethatrequirestransactionstoberecordedintheaccountingperiodinwhichtheyoccur,regardlessofwhenthecashisactuallyexchanged,isknownas:

A)Accrualbasisaccounting.

B)Cashbasisaccounting.

C)Historicalcostprinciple.

D)Goingconcernprinciple.

2.WhichofthefollowingisNOTacomponentofacompanysfinancialstatements?

A)StatementofFinancialPosition.

B)StatementofProfitorLo