首页/ 题库 / [单选题]下列会计工作中,属于会计核算职能的是()的答案

下列会计工作中,属于会计核算职能的是()。

单选题
2022-03-13 07:26
A、财务指标考核
B、财务状况分析
C、会计检查
D、会计记录
查看答案

正确答案
D

试题解析
本题考查会计的核算职能。会计的核算职能是指会计通过确认、计量、记录、报告,运用一定的方法或程序,利用货币形式,从价值量方面反映企业已经发生或完成的客观经济活动情况,为经济管理提供可能的会计信息。会计记录属于会计核算职能。

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