ACCA考试F3考试模拟试题(2020-08-13)

发布时间：2020-08-13

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1.The IASB\'s Conceptual Framework for Financial Reporting gives six qualitative characteristics of

financial information. What are these six characteristics?

A Relevance, Faithful representation, Comparability, Verifiabilit, Timeliness and Understandability

B Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability

C Relevance, Faithful representation, Consistency, Verifiability, Timeliness and Understandability

D Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability

答案：A

2. Listed below are some comments on accounting concepts.

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

2 Materiality means that only items having a physical existence may be recognised as assets.

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

Which, if any, of these comments is correct, according to the IASB\'s Conceptual Framework for Financial Reporting?

A 1 only

B 2 only

C 3 only

D None of them

答案：A

3. Listed below are some characteristics of financial information.

1 Relevance

2 Consistency

3 Faithful representation

4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB\'s Conceptual Framework for Financial Reporting?

A 1and2only

B 2 and 4 only

C 3 and 4 only

D 1 and 3 only

答案：D

4. Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?

A Revenue earned must be matched against the expenditure incurred in earning it.

B Having information available to decision-makers in time to be capable of influencing their decisions.

C The presentation and classification of items in the financial statements should stay the same from one period to the next.

D Financial information should be complete, neutral and free from error

答案：D

5. According to the IASB\'s Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation?

1 It is neutral

2 It is relevant

3 It is presented fairly

4 It is free from material error

A 1and2

B 2and3

C 1and4

D 3and4

答案：C

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

正确答案：

 

24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A $32,000

B $16,000

C $10,000

D $24,000

正确答案：D
20% x 120,000

(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome

of Anne’s decision. (6 marks)

正确答案：
(c) Absolutism and relativism
Absolutism and relativism represent two extreme positions of ethical assumptions.
Definitions
An absolutist assumption is one that believes that there are ‘eternal’ rules that should guide all ethical and moral decision
making in all situations. Accordingly, in any given situation, there is likely to be one right course of action regardless of the
outcome. An absolutist believes that this should be chosen regardless of the consequences or the cost. A dogmatic approach
to morality is an example of an absolutist approach to ethics. A dogmatic assumption is one that is accepted without
discussion or debate.
Relativist assumptions are ‘situational’ in nature. Rather than arguing that there is a single right choice, a relativist will tend
to adopt a pragmatic approach and decide, in the light of the situation being considered, which is the best outcome. This will
involve a decision on what outcome is the most favourable and that is a matter of personal judgment.
Outcomes
If Anne were to adopt absolutist/dogmatic assumptions, she would be likely to decide that she would need to pursue what
she perceives is the right course of action regardless of cost to herself or the relationship with the client or her manager. Given
that she unearthed a suspect and unaccounted-for payment, and that she received an inadequate explanation from the client,
she would probably recommend extension to the audit beyond the weekend.
If Ann were to adopt relativist or pragmatic assumptions, she would have a potentially much more complicated decision to
make. She would have to decide whether it was more important, ethically, to yield to the pressure from Zachary in the
interests of her short-term career interests or ‘hold out’ to protect the interests of the shareholders. Anne could recommend
sign off and trust the FD’s explanation but she is more likely to seek further evidence or assurance from the company before
she does so.

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