快速查题-ACCA英国注册会计师试题

Chapter3-6

Chapter7-8

Chaphter9-14

Chapter15-18

Chapter20-23

Chapter25-26

筛选结果

共找出53题

According to the IASB Conceptual framework which of the following is not an objective of financial statements?

Providing information regarding the financial position of a business

Providing information regarding the performance of a business

Enabling users to assess the performance of management to aid decision making

Providing reliable investment advice

Which of the following statements about accounting concepts and policies is/are correct?1 Companies should never change

the presentation or classification of items in their financial statements, even if there is a significant change in the nature of

operations.2 Companies should create provisions in times of company growth to be utilised in more difficulttimes, to smooth

profits

1 only

2 only

1 and 2

Both are incorrect

Which one of the following can the accounting equation can be rewritten as?

Assets + profit - drawings - liabilities = closing capital

Assets - liabilities - drawings = opening capital + profit

Assets - liabilities - opening capital + drawings = profit

Assets - profit - drawings = closing capital - liabilities