2026年ACCA F财务报告模拟题答案含解析.docxVIP

2026年ACCAF财务报告模拟题答案含解析

考试时间：______分钟总分：______分姓名：______

Question1:

AnentityappliesIFRSFoundationStatements.WhichofthefollowingstatementsisTRUEregardingthepreparationandpresentationofitsfinancialstatements?

a)Thefinancialstatementsmustbepreparedonacashbasis.

b)Theallowedbasisforpreparingfinancialstatementsistheaccrualbasisorthecashbasis.

c)Thefinancialstatementsmustincludeacashflowstatementunlessitisnotrelevanttotheentity.

d)Theentityisrequiredtoprepareseparatefinancialstatementsforeachofitsin