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（129）
[单选题]Which of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?.
选项：A. Materiality means that only items having a physical existence may be recognised as assets.
B. Financial statements always treat the business as a separate entity.
C. Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.
D. Matching describe that similar items should receive a similar accounting treatment
【正确答案】B。
【中公解析】Materiality concerns whether an item in the financial statements can influence users` decisions. Information should be a faithful representation. This includes being neutral, ie without bias in the selection or presentation of the financial information. Therefore information must not be manipulated in any way in order to influence the decisions of the users.预计负债必须披露在财务报表中，不能因为为了吸引投资者就不披露预计负债，操纵财务报表。Consistency describe that similar items should receive a similar accounting treatment
【知识点】The IASB's Conceptual Framework
