2026年ACCA F7财务报告风险管理含解析.docxVIP

2026年ACCAF7财务报告风险管理含解析

考试时间：______分钟总分：______分姓名：______

一、客观题

1.AccordingtoIFRS,whichofthefollowingisNOTconsideredaqualitativecharacteristicoffinancialstatements?

a)Relevance

b)Reliability

c)Comparability

d)Predictability

e)Verifiability

2.AcompanyentersintoaforwardcontracttosellUSD1millioninthreemonthstohedgeagainsttheriskofcurrencyfluctuationrelatedtoanupcomingforeigncurrencyreceivable.WhichofthefollowingstatementsisTRUEregardingtheaccountingforthisforwardcontract?

a)Theforwardcontractshou