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~
2021年acca考试F3科目练习题与解析（111）
[单选题]Which of the following statements is/are true?
1 The aim of financial statements is to provide information about the financial position, state of operation and changes in financial position of an entity that is useful to a large number of users in making economic decisions.
2 A supplier who provide goods on credit is interested only in the statement of financial position, i.e. an indication of the current state of matters.
选项：A. 1 only
B. 2 only
C. Both 1 and 2
D. Neither 1 or 2
【正确答案】A。
【中公解析】1 is true – it is the IASB’s Conceptual framework description of the purpose of financial statements. 2 is false – the supplier not only needs to know the current situation, the supplier also needs to be able to assess future prospects to ensure the entity has the ability to pay and to support an ongoing relationship.公司的财务报表包含了财务状况、经营状况等，能给利益相关者做经营决策提供有用信息。赊销商品给对方公司的供应商比较关注对方公司能否偿还欠款，同时关注对方公司是否有能力长期合作。
【知识点】The basic concepts of financial reporting/ Users’ and stakeholders' needs
