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 about accounting concepts and the characteristics of financial information are correct?
选项：
A. Accruals concept requires transactions to be reflected in the financial statements once the cash or its equivalent is received or paid.
B. Based on faithful representation, it may sometimes be necessary to exclude material information from financial statements due to difficulties establishing an accurate figure.
C. Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
D. The fundamental qualitative characteristics of financial information include comparability, faithful representation
2.【单选题】What are these six qualitative characteristics of financial information?
选项：
A.Relevance,Consistency,Timeliness,Verifiability, Faithful representation and Understandability
B.Accuracy, Faithful representation, Comparability, Verifiability, Timeliness and Understandability
C.Relevance, Faithful representation, Comparability, Verifiability, Timeliness and Understandability
D.Relevance, Comparability, Consistency, Verifiability, Timeliness and Understandability
