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体现财务资本保全的会计计量模式是( )

单选题
2021-09-01 17:05
A、传统财务会计模式
B、一般物价水平会计
C、现行成本会计
D、现行成本不变币值会计
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正确答案
B

试题解析

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货币计量是指会计主体在财务会计确认、计量和报告时采用货币作为统一的计量单位,反映会计主体的生产经营活动。它明确了会计核算的计量尺度。
逻辑运算符(AND、NOT、OR)的运算顺序是AND→OR→NOT。
财务会计分为中级财务会计和高级财务会计。中级财务会计所处理的会计事项是以会计主体、持续经营、会计分期、货币计量四项基本会计假设为基础的一般事项和特殊时期或特殊环境下出现的特殊事项。
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体现财务资本保全的会计计量模式是( )
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现行成本计量模式下,既要改变会计的计量单位,也要变换会计的计量属性。
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