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2021年acca考试F3科目练习题与解析(41)
2021-01-13 11:35:39 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

1.【单选题】Which of the following statements is/are true?

1 IASB is an independent, privately funded body that develops and approves IFRSs.

2 The IFRS Foundation produces IFRSs. The IFRS Foundation is overseen by the IASB.

3 One of the objectives of the IFRS Foundation is to bring about convergence of national accounting standards and IFRSs.

4 The IFRS Interpretations Committee is a forum for the IASB to consult with the outside world.

选项:

A. 1 and 3 only

B. 2 and 3 only

C. 1 and 4 only

D. 2 and 4 only

2.【单选题】What is the duty of the IASB?

选项:

A. Review and update defective accounts

B. Formulate international financial reporting standards

C. Oversee the standard setting and regulatory process

D. Promote the use and rigorous application of those standards

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