2021年acca考試F3科目練習題與解析（128）

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2021年acca考試F3科目練習題與解析（128）

[單選題]Which statements describes faithful representation?

選項：A. Revenue must be matched against the expenditure incurred in earning it.

B. The presentation and classification of items in the financial statements should stay the same from one period to the next.

C. Financial information should be complete, neutral and free from error

D. The information omitting or misstating could influence the decision by users of the financial statements

【正確答案】C。

【中公解析】A選項是Matching concept, B選項是Consistency concept, D選項是The materiality concept。