ACCA考試真題真的很難嗎?有練習(xí)的幾率嗎?

ACCA考試的學(xué)習(xí)資料有很多,學(xué)員掌握ACCA考試的知識(shí)點(diǎn),是為了能夠更好的學(xué)習(xí)財(cái)會(huì)知識(shí)。ACCA考試真題是往年的考試題,是幫助學(xué)員檢驗(yàn)學(xué)習(xí)效果的關(guān)鍵。ACCA考試真題很重要,學(xué)員一定要練習(xí)。

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ACCA考試

What is the duty of the IASB?

選項(xiàng):A. Review and update defective accounts

B. Formulate international financial reporting standards

C. Oversee the standard setting and regulatory process

D. Promote the use and rigorous application of those standards

【正確答案】A。

【*解析】The IASB develops and produces IFRSs and is overseen by the IFRS Foundation. IFRS Foundation would bring about convergence of national accounting standards and IFRSs. The IFRS Advisory Council is a forum for the IASB to consult with the outside world. The IFRS Foundation. 聘請(qǐng)IASB制定和發(fā)展國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則,The IFRS Advisory Committee向IASB提供外界咨詢服務(wù),The IFRS Interpretations Committee對(duì)財(cái)務(wù)報(bào)告問(wèn)題進(jìn)行復(fù)核,有需要解釋的準(zhǔn)則向公眾出具財(cái)務(wù)處理細(xì)則。

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