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ACCA考试F7考试模拟试题练习（8）
报考2020年ACCA考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面考必过就给大家分享一些ACCA考试F7考试模拟试题，备考的小伙伴赶紧来练练吧。
1. Which of the following is NOT a purpose of the IASB’s Conceptual Framework?
A To assist the IASB in the preparation and review of IFRS
B To assist auditors in forming an opinion on whether financial statements comply with IFRS
C To assist in determining the treatment of items not covered by an existing IFRS
D To be authoritative where a specific IFRS conflicts with the Conceptual Framework
答案：B
2. An associate is an entity in which an investor has significant influence over the investee. Which of the following indicate(s) the presence of significant influence?
(i) The investor owns 330,000 of the 1,500,000 equity voting shares of the investee
(ii) The investor has representation on the board of directors of the investee
(iii) The investor is able to insist that all of the sales of the investee are made to a subsidiary of the investor
(iv) The investor controls the votes of a majority of the board members
A (i) and (ii) only
B (i), (ii) and (iii)
C (ii) and (iii) only
D All four
答案：D
3. Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single (economic) entity.
Which of the following are requirements of preparing group accounts?
(i) All subsidiaries must adopt the accounting policies of the parent
(ii) Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated
(iii) All entity financial statements within a group should (normally) be prepared to the same accounting year end prior to consolidation
(iv) Unrealised profits within the group must be eliminated from the consolidated financial statements
A All four
B (i) and (ii) only
C (i), (iii) and (iv)
D (iii) and (iv)
答案：C
4. Which of the following is NOT a purpose of the IASB’s Conceptual Framework?
A To assist the IASB in the preparation and review of IFRS
B To assist auditors in forming an opinion on whether financial statements comply with IFRS
C To assist in determining the treatment of items not covered by an existing IFRS
D To be authoritative where a specific IFRS conflicts with the Conceptual Framework
答案：B
5. An associate is an entity in which an investor has significant influence over the investee. Which of the following indicate(s) the presence of significant influence?
(i) The investor owns 330,000 of the 1,500,000 equity voting shares of the investee
(ii) The investor has representation on the board of directors of the investee
(iii) The investor is able to insist that all of the sales of the investee are made to a subsidiary of the investor
(iv) The investor controls the votes of a majority of the board members
A (i) and (ii) only
B (i), (ii) and (iii)
C (ii) and (iii) only
D All four
答案：D
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