关于政府会计，下列表述中正确的有（）。（103） -题库考试答案搜索网

关于政府会计，下列表述中正确的有（）。（103）

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2021-07-17 20:35

A、政府会计应当实现预算会计和财务会计双重功能
B、政府会计主体应当编制决算报告和财务报告
C、政府会计实行收付实现制
D、政府会计主体分别建立预算会计和财务会计两套账

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正确答案

AB

试题解析

标签：职称类财会类注册会计师会计 103专项提高《会计》专题三十政府及民间非营利组织会计

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预付账款属于负债类的会计科目，预收账款属于资产类的会计科目。

审查企业财务报表、出具审计报告是注册会计师的法定业务，非注册会计师不得承办。

企业会计报表审计业务是注册会计师的法定业务，非注册会计师不得从事此类业务。

Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

Effects which are dutiable or subject to prohibitions or restrictions should be declared in （）.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

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