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】The Conceptual Framework identifies four enhancing qualitative characteristics of financial information. For which of these characteristics is disclosure of accounting policies particularly important?
A.Verifiability
B.Timeliness
C.Comparability
D.Understandability
2.【单选题】Which of the following is not a purpose of the IASB's Conceptual Framework?
A.To assist the IASB in the preparation and review of IFRS
B.To assist auditors in forming an opinion on whether financial statements comply with IFRS
C.To assist in determining the treatment of items not covered by an existing IFRS
D.To be authoritative where a specific IFRS conflicts with the Conceptual Framework
