2026年ACCA F3财务会计模拟题含解析.docxVIP

2026年ACCAF3财务会计模拟题含解析

考试时间：______分钟总分：______分姓名：______

一、客观题

1.Undertheaccrualbasisofaccounting,revenueisrecognizedwhen:

a)Cashisreceivedfromcustomers.

b)Goodsaredeliveredorservicesarerendered,regardlessofwhencashisreceived.

c)Aninvoiceisissuedtothecustomer.

d)Therevenueisearnedandrealizable.

2.WhichofthefollowingisNOTtypicallyconsideredacurrentassetonacompanysbalancesheet?

a)Accountsreceivable

b)Inventory

c)Prepaidinsurance

d)Property,plant,andequipment

3.Theprincipleofprudencein