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2021年acca考试F7科目练习题与解析(1)进入阅读模式

2021年acca考试F7科目练习题与解析(1) 进入阅读模式 点我咨询

2021-03-01 10:36:06| 来源:中公财经

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】How does the Conceptual Framework define an asset?

A.A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity

B.A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity

C.A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity

D.A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity

2.【单选题】Which one of the following would be classified as a liability?

A.Dexter's business manufactures a product under licence. In 12 months’ time the licence expires and Dexter will have to pay $50,000 for it to be renewed.

B.Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.

C.Carter has estimated the tax charge on its profits for the year just ended as $165,000.

D.Expansion is planning to invest in new machinery and has been quoted a price of $570,000.

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