acca f7真题哪里有？怎么样做acca f7真题**？
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acca f7真题对于acca f7的考试的重要性我相信各位acca考生都心知肚明了，首先我们先看一下acca f7科目的考试内容
ACCA F7科目介绍：
F7《财务报告》是F3《财务会计》的后续课程或说是升级课程。
F7大纲以概念框架开始，概念框架包括有用信息的质量特征还有一些在F3中已经学习过的基础会计知识。接下来，大纲会更详绅地介绍管理框架和会计准则的制定过程，大纲的主要部分是介绍根据公认会计准则(GAAP)和相关会计准则下，独立公司的和集团公司的财务信息报告。最后，大纲介绍了财务报告中信息的分析和理解。
acca f7考试题型：
I. The accounting problem
Before IAS37 provisions were recognized on the basis of prudence， little guidance was given on when a provision should be recognized and how it should be measured. This gave rise to inconsistencies， and also allowed profits to be manipulated.
Some problems are noted below：
(a) Provisions could be recognized on the basis of management intentions， rather than on any obligation to be entity;
(b) Several items could be combined into one large provision. There were known as ‘big bath’ provisions;
(c) A provision could be created for one purpose and then used for another;
(d) Poor disclosure made it difficult to assess the effect of provisions on reported profits. In particular， provisions could be created when profits were high and released when profits were low in order to smooth profits.
acca f7真题的重要性：
