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2021年acca考試F3科目練習題與解析(129)
2021-04-23 18:37:42 來源: 中公財經 瀏覽量:

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2021年acca考試F3科目練習題與解析(129)

[單選題]Which of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?.

選項:A. Materiality means that only items having a physical existence may be recognised as assets.

B. Financial statements always treat the business as a separate entity.

C. Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.

D. Matching describe that similar items should receive a similar accounting treatment

【正確答案】B。

【中公解析】Materiality concerns whether an item in the financial statements can influence users` decisions. Information should be a faithful representation. This includes being neutral, ie without bias in the selection or presentation of the financial information. Therefore information must not be manipulated in any way in order to influence the decisions of the users.預計負債必須披露在財務報表中,不能因為為了吸引投資者就不披露預計負債,操縱財務報表。Consistency describe that similar items should receive a similar accounting treatment

【知識點】The IASB's Conceptual Framework

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