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（127）
[多选题]Which Two of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for Financial Reporting?
选项：A. Consistency
B. Relevance
C. Accuracy
D. Faithful representation
【正确答案】 BD。
【中公解析】The qualitative characteristics of financial information include Relevance,Faithful representation, Timeliness, Comparability, Verifiability ,Understandability.
【知识点】The qualitative characteristics of financial information
