2015年12月ACCA報(bào)名時(shí)間已經(jīng)開始了，大家抓緊時(shí)間準(zhǔn)備報(bào)名工作哦。金程網(wǎng)校小編為大家?guī)?lái)了ACCA歷年真題，幫助學(xué)員扎實(shí)掌握考試知識(shí)點(diǎn)，深入了解ACCA F7的內(nèi)容。

ACCA F7精選真題：Statement of cash flows
Question：Which of the following options best describe the objectives of IAS 7 Statement of cash flows?

A. To assist users to understand the cash management and treasury practices of an entity.
B. To aid comparison of cash flows between entities.
C. To assist users to confirm the going concern status of an entity.
D. To enable entities to report cash inflows and outflows analysed under standard headings.

The correct answers are: To enable entities to report cash inflows and outflows analysed under standard headings; To aid comparison of cash flows between entities.
IAS 7 is a presentation standard so the format, with its standard headings, contributes to the comparability of information.

Question：The following statements describe the approach required in IAS 11 to the calculation of the statement of financial position value of long-term construction contract balances (amounts due from customers).
Which statement is correct?

A. Cost to date plus recognised profits less recognised losses, less progress billings.
B. Cost to date less transfer to income statement for completed work less payments received from customers.
C. Cost to date plus transfer to income statement for completed work less losses less excess progress payments.
D. Cost to date less transfer to income statement for completed work less losses plus excess progress payments.

The correct answer is: Cost to date plus recognised profits less recognised losses, less progress billings.
The amounts shown in the statement of financial position as amounts due from customers is comprised of total costs incurred to date on the contract, plus any profits recognised (or minus losses recognised) minus amounts billed to customers.

2015年12月份ACCA考試正在緊張的備考中，為了方便同學(xué)模擬系統(tǒng)的掌握ACCA考試框架和重要知識(shí)點(diǎn)，金程網(wǎng)校開設(shè)考試題庫(kù)，分享ACCA考試真題及大綱解析，幫助考生取得優(yōu)異的ACCA考試成績(jī)，小編祝愿大家備考順利！

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