ACCA-FR重点题目点拨

题目：

Indicate which of the following statements regarding the Conceptual Framework is correct or incorrect.

1. The money measurement concept requires all assets and liabilities to be accounted for at original (historical) cost

2. Faithful representation means that the commercial effect of a transaction should be reflected in the financial statements, not necessarily its legal form

3. The concept of materiality considers only the decisions that primary users may take based on the financial information about the specific reporting entity

答案：1 incorrect 2 correct 3 correct

考点：Chapter 1 conceptual framework

答案解析：Qualitative characteristic of useful financial information

l Fundamental(区分useful¬ useful)

² Relevance(consider materiality)

² Faithful representation(substance over form;complete,netural,free from error)

l Enhancing(区分more useful&less useful)

² Comparability(consistency)

² Verifiability

² Timeliness

² Understandability(编制给有一点财报知识的人阅读）

l Cost

l Measurement

² Historical cost

² Current value

ü Fair value

ü Value in use(for assets)or fulfillment value(for liabilities)

ü Current cost

知识点复习建议：概念题的区分，需要对基本概念熟知