哈嘍，各位小伙伴，最近備考狀態如何啊，現在就來檢驗下自己近段時間的學習情況吧，今日幫考網帶來2020年ACCA考試-F3財務會計模擬練習題(3)，一起來測試一下吧。

3.1 Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting?

A Faithful representation

B Relevance

C Timeliness

D Accruals

答案：D

3.2 According to the IASB Conceptual framework which of the following is not an objective of financial statements?

A Providing information regarding the financial position of a business

B Providing information regarding the performance of a business

C Enabling users to assess the performance of management to aid decision making

D Providing reliable investment advice

答案：D

3.3 Which of the following statements about accounting concepts and policies is/are correct?

1 Companies should never change the presentation or classification of items in their financial statements, even if there is a significant change in the nature of operations.

2 Companies should create provisions in times of company growth to be utilised in more difficult times, to smooth profits.

A 1 only

B 2 only

C 1and2

D Both are incorrect

答案：D

3.4 Which one of the following can the accounting equation can be rewritten as?

A Assets + profit - drawings - liabilities = closing capital

B Assets - liabilities - drawings = opening capital + profit

C Assets - liabilities - opening capital + drawings = profit

D Assets - profit - drawings = closing capital - liabilities

答案：C

3.5 A trader\'s net profit for the year may be computed by using which of the following formulae?

A Opening capital + drawings - capital introduced - closing capital

B Closing capital + drawings - capital introduced - opening capital

C Opening capital - drawings + capital introduced - closing capital

D Opening capital - drawings - capital introduced - closing capital

答案：B

3.6 The profit earned by a business in 20X7 was $72 ,500. The proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. If net assets at the beginning of 20X7 were $101,700, what were the closing net assets?

A $35,000

B $39, 400

C $168, 400

D $180,000

答案：D

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