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2021年acca考试F3科目练习题与解析(42)
2021-01-13 14:26:51 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 about an objective of the IFRS Foundation?

1 Develop a single set of high quality, understandable, enforceable and globally accepted IFRSs.

2 Bring about the convergence of national accounting standards and IFRSs to high quality solutions.

3 Promote the use and rigorous application of International Financial Reporting Standards (IFRSs)

4 Ensure International Financial Reporting Standards (IFRSs) focus primarily on the needs of global, multi-national organisations.

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】Which ONE of the following statements best describes the application of International Financial Reporting Standards (IFRSs) ?

选项:

A. To facilitate the enforcement of a unique set of global financial reporting standards

B. To prevent other national organisations from developing their own financial reporting standards

C. To provide examples of best financial reporting practice for national bodies who develop their own requirements

D. To make certain high ethical standards are maintained by financial reporting professionals internationally

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