成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】Which of the following statements is/are true?
1 IASB is an independent, privately funded body that develops and approves IFRSs.
2 The IFRS Foundation produces IFRSs. The IFRS Foundation is overseen by the IASB.
3 One of the objectives of the IFRS Foundation is to bring about convergence of national accounting standards and IFRSs.
4 The IFRS Interpretations Committee is a forum for the IASB to consult with the outside world.
选项:
A. 1 and 3 only
B. 2 and 3 only
C. 1 and 4 only
D. 2 and 4 only
2.【单选题】What is the duty of the IASB?
选项:
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