2021年acca考试F1科目练习题与解析(54)
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】.In the past the International Accounting Standards Board issued International Accounting Standards
What are the new standards now called?
选项:
A.International Company Reporting Standards
B.International Corporate Reporting Standards
C. International Performance Reporting Standards
D. International Financial Reporting Standards
2.【单选题】X Co is a toymaker. X Co is purchased from a variety of suppliers and used to produce customer’s order.
Which departments are responsible for the authorising payments to suppliers and processing payments to suppliers?()
选项:
A.Purchasing
B.Accounting
C.Sales
D.production
1.【Answer】D。
解析:New accounting standards now called International Financial Reporting Standards(IFRS) 知识点:Principles of law and regulation governing accounting and auditing
2.【Answer】B。
解析:授权付款和核算供应商付款均为财务部门职责
知识点:Accounting and finance functions within business organisations
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