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2016年美国CPA模拟试题：Financial 1
According to the FASB and IASB conceptual frameworks， useful information must exhibit the fundamental qualitative characteristics of：
a. Understandability and timeliness.
b. Comparability and materiality.
c. Faithful representation and relevance.
d. Neutrality and verifiability.
答案：C
Explanation
Choice “c” is correct. The fundamental qualitative characteristics of useful financial information are relevance and faithful representation.
Choice “b” is incorrect. Comparability is an enhancing qualitative characteristic. Materiality is a component of relevance， in addition to predictive value and confirming value.
Choice “a” is incorrect. Understandability and timeliness are enhancing qualitative characteristics of useful financial information.
Choice “d” is incorrect. Verifiability is an enhancing qualitative characteristic. Neutrality is a component of faithful representation.
【我要纠错】 责任编辑：小莹子
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