可比性要求（）。 -题库考试答案搜索网

可比性要求（）。

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2022-04-23 14:07

A、企业提供的会计信息应当具有可比性
B、同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更
C、不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比
D、企业所提供的会计信息应保证真实可靠、内容完整
E、企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后

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正确答案

A | B | C

试题解析

可比性要求：①企业提供的会计信息应当具有可比性；②同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更。确需变更的，应当在附注中说明；③不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比。D项属于会计信息的及时性质量要求；E项属于会计信息的可靠性质量要求。

标签：精算师精算师综合练习 CMS专题

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