在备考的后期阶段，考生应该多进行模拟试题练习。考生进行模拟测试，样卷的结构、题型分布和考试重点与即将参加的考试一致，建议考生设定考试时间去做，有效模拟考试环境进行测试。现在，小编分享一道2021年acca考试F7科目模拟试题与解析，快来看看。

　　Information relevant to Questions 1-5

　　The accountant of Lisbon is considering a number of transactions and events and how they should be treated in accordance with the concepts and qualitative characteristics of financial information as set out in the Conceptual Framework.

　　During the year ended 31 March 20X6, Lisbon experienced the following transactions or events. Sold an asset to a finance company and leased it back for the remainder of its useful life. The accountant has decided that this should be treated as a secured loan.

　　The company's statement of profit or loss prepared using historical costs showed a loss from operating its shops, but the company is aware that the increase in the value of its properties during the period far outweighed the operating loss.

　　Inventory has up to this year been valued using FIFO but the accountant is considering changing to the weighted average method for the year to 31 March 20X6.

　　1.【单选题】The accountant is aware that some members of the Board of Lisbon have little understanding of accounting and he is worried about his presentation of the financial statements at the Board meeting. How should he deal with this situation?

　　A.In doing his presentation he should omit any complex issues, so that everybody can understand what he is saying.

　　B.He should open his presentation with the advice that some of them may not understand all of it.

　　C.He should classify, characterise and present the information clearly and precisely.

　　D.He should deliver his presentation just to those who are financially qualified.

　　2.【单选题】Which concept or qualitative characteristic has influenced the decision in (i) above?

　　A.Faithful representation

　　B.Verifiability

　　C.Accruals

　　D.Comparability

　　3.【单选题】In looking at issue (ii) above, the accountant decides that the properties should be revalued.

　　Which concept or qualitative characteristic has been applied in making this decision?

　　A.Materiality

　　B.Going concern

　　C.Relevance

　　D.Timeliness

　　4.【单选题】Because loss on operating the shops, the accountant is considering the issue of going concern. If it were decided that Lisbon was no longer a going concern at 31 March 20X6, which of the following would apply in accordance with the Conceptual Framework?

　　A.Financial statements do not need to be prepared.

　　B.All the assets should be liquidated.

　　C.The financial statements should be prepared on a different basis.

　　D.The financial statements should be prepared as normal and the going concern status disclosed in the notes.

　　5.【单选题】In applying the principle of comparability, how should the change of inventory valuation basis be accounted for?

　　A.The change should just be disclosed.

　　B.The financial statements for 31 March 20X6 should show both methods.

　　C.The notes should show what the profit would have been if the change had not taken place.

　　D.The financial statements for the prior period as shown at 31 March 20X6 should be restated using the weighted average basis.

　　2021年acca考试F7科目模拟试题答案与解析：

　　1.【Answer】C。

　　The Conceptual Framework requires information to be presented understandably, but without omitting complex issues.

　　2.【Answer】A。

　　Faithful representation.

　　The substance of the transaction is likely to be that of a secured loan.

　　3.【Answer】C。

　　Relevance.

　　The historical cost of the properties will be less relevant than their current value.

　　4.【Answer】C。

　　The financial statements should be prepared on a different basis. The basis of valuation of assets will be affected.

　　5.【Answer】D。

　　This is a change of accounting policy, so the information will be amended retrospectively.

　　以上就是2021年acca考试F7科目模拟试题与解析的内容，希望对各位考生有所帮助。若是考生还想知道更多2021年acca考试F7科目模拟试题，可以关注我们恒企网校ACCA栏目资讯更新。

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