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（122）
题干：[单选题]A business sells fruit, if the owner of a business takes fruit from inventory for his own personal eat.What the accounting concept should be considered?
选项：A. The accruals concept
B. The fair presentation concept
C. The business entity concept
D. The going concern concept
题号：【正确答案】C。
【中公解析】IFRSs could be used as an international benchmark for those countries which develop their own requirements. IFRSs不只是确保财务专业人员在国际上有较高道德标准，更多的是提供一系列高水平的国际财务报告准则，为需要制定自身要求的国家或机构提供最佳财务报告范例。
【知识点】The role of the International Financial Reporting Standards
