2021年acca考试F3科目练习题与解析（36）

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】Which one of the following issues International Financial Reporting Standards?

选项：

A.The IFRS Foundation

B.The International Accounting Standards Board

C.The IFRS Interpretations Committee

D.The IFRS Advisory Committee

2.【单选题】Here are some people who most probable to be interested in the financial statements of a sole trader?

1 Financial analysts and advisers

2 The bank had provided long-term finance to the business

3 The tax authorities

4 The owner of the business

5 The business 's shareholders

选项：

A. 1 and 2 only

B. 2 ,4 and 5 only

C. 2, 3 and 4 only

D. 1, 4 and 5 only

1 2