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10.1 Joseph has just started his first job in an accountancy department. A qualified senior member of staff explains to him what the main aim of accounting is. Which of the following options is the correct aim of accounting?
A To maintain ledger accounts for every asset and liability
B To provide financial information to users of such information
C To produce a trial balance
D To record every financial transaction individually
答案：B
10.2 Which of the following statements about accounting information is incorrect?
A Some companies voluntarily provide specially-prepared financial information to employees.
B Accounting information should be relevant, reliable, complete, objective and timely.
C Accountants have a strong obligation to ensure that company accounts conform to accounting standards
D Charities and professional bodies do not have to produce financial statements in the same way as businesses.
答案：D
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
