2021 F3（Financial Accounting）(江西财经大学) 最新满分章节测试答案

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本课程起止时间为:2021-03-01到2021-06-30

1 Introduction to accounting 第1单元测验

1、 问题:Which of the following is/are TRUE of partnerships? 1. The partners’ individual exposure to debt is limited. 2. Financial statements for the partnership by law must be produced and made public. 3. A partnership is not a separate legal entity from the partners themselves. 
选项：
A:1 and 2 only
B:2 only
C:3 only
D:1 and 3 only
答案: 【3 only】

2、 问题:Which of the following is an example of assets?
选项：
A:Bank loan
B:Payable
C:Office building
D: Accrued expense
答案: 【Office building】

3、 问题:Which of the following users of financial statements are likely to review the accounts in order to understand whether the organisation is a secure source of supply? 
选项：
A:Tax authorities
B:Investors
C:Suppliers
D:Customers
答案: 【Customers】

4、 问题:Financial reporting is a way of judging and evaluating financial data.
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:The accounts of sole trader must always make financial accounts publicly available.
选项：
A:正确
B:错误
答案: 【错误】

6、 问题:Limited liability means the shareholders are responsible for the company’s debts only up to the amount paid on the shares .  
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:The statement of financial position is a list of all the assets owned and all the liabilities owed by a business for one period.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:A director’s main aim should be to check financial statement.
选项：
A:正确
B:错误
答案: 【错误】

2 The regulatory framework 第2单元测验

1、 问题:The IFRS Foundation produces IFRSs. The IFRS Foundation is overseen by the IASB.
选项：
A:正确
B:错误
答案: 【错误】

2、 问题:One of the objective of the IFRS Foundation is to bring about convergence of national accounting standards and IFRSs.
选项：
A:正确
B:错误
答案: 【正确】

3、 问题:IASB is an official, publicly funded body that develops and approves IFRSs.
选项：
A:正确
B:错误
答案: 【错误】

3 The qualitative characteristics of financial information 第3单元测验

1、 问题:IASB’s Conceptual Framework gives four enhancing qualitative characteristics of financial information. What are these four characteristics?
选项：
A:Relevance, Faithful representation, Accrual and Going concern
B:Relevance, Faithful representation, Comparability and Consistency
C:Comparability, Verifiability, Timeliness and Understandability
D:Relevance, Faithful representation, and Verifiability
答案: 【Comparability, Verifiability, Timeliness and Understandability】

2、 问题:Which accounting concept should be considered if the owner of a business takes goods from inventory for their own personal use？
选项：
A:Going concern
B:Business entity
C:Accruals
D:Comparability
答案: 【Business entity】

3、 问题:The accounting concept which requires assets to be valued at their net book value, rather than their ‘break-up’ value is the
选项：
A:Materiality concept
B:Business entity convention
C:Historical cost convention
D:Going concern concept
答案: 【Going concern concept】

4、 问题:Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received. Which accounting concept governs the above?
选项：
A:The substance over form concept
B:The materiality concept
C:The accruals concept
D:The duality concept
答案: 【The accruals concept】

5、 问题:According to the IASB’s Conceptual Framework, which two of the following are part of faithful representation?
选项：
A:Relevant
B:Consistency
C:Neutral
D:Complete
答案: 【Neutral;
Complete】

6、 问题:The concept of accruals requires transactions to be reflected in the financial statements once the cash or its equivalent is received or paid.
选项：
A:正确
B:错误
答案: 【错误】

7、 问题:Relevant information is capable of making a difference in the decisions made by users, by having predictive value, confirmatory value or both.
选项：
A:正确
B:错误
答案: 【正确】

8、 问题:Based on faithful representation, it may sometimes be necessary to exclude material information from financial statements due to difficulties establishing an accurate figure.
选项：
A:正确
B:错误
答案: 【错误】

【作业】3 The qualitative characteristics of financial information 第3单元作业

1、 问题:请同学们回答以下问题：（1）何谓权责发生制原则？（2）权责发生制和收付实现制有何区别？（3）为什么会计核算以权责发生制原则为基础？（4）权责发生制原则存在哪些缺陷？备注：第四个问题为选答题。
评分规则: 【 1、优秀：18-20准确介绍权责发生制的概念；清晰界定两者的区别；对权责发生制优点理解透彻。2、良好：16-18对概念解释基本准确；较清晰界定两者的区别；对权责发生制的优点理解较为透彻。3、及格：12-16大体了解概念；对两者的区别有所认识；能初步分析权责发生制的优点。4、不及格：10分以下不理解概念；对两者的区别不够认识；不能识别权责发生制的优点。备注：能够分析权责发生制存在的缺陷，根据回答情况加1-3分，但总分不能高于20分。
】

4 Sources records and books of prime entry 第4单元测验

1、 问题:Which of the following best explains the imprest system of petty cash? 
选项：
A:Each month an equal amount of cash is transferred into petty cash
B:The exact amount of petty cash expenditure is reimbursed at intervals to maintain a fixed float
C:Petty cash must be kept under lock and key
D:The petty cash total must never fall below the imprest amount
答案: 【The exact amount of petty cash expenditure is reimbursed at intervals to maintain a fixed float】

2、 问题:Which of the following is a book of original entry? 
选项：
A:Nominal ledger
B:Journal
C:Receivables ledger
D:Asset register
答案: 【Journal】

3、 问题:In which book of original entry would discounts allowed be recorded? 
选项：
A:Sales day book
B:Purchases day book
C:Cash book
D:Journal
答案: 【Cash book】

4、 问题:In which book of original entry is VAT on credit sales recorded? 
选项：
A:Sales day book
B:Purchases day book
C:Cash book
D:Journal
答案: 【Sales day book】

5、 问题:In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers? 
选项：
A:The cash book
B:The purchase returns day book
C:The purchase day book
D:The sales returns day book
答案: 【The purchase returns day book】

6、 问题:Which one of the following source documents is summarised and posted to the general ledger?