首页/ 题库 / [单选题]设定会计主体的经营活动将按照现在的形式和的答案

设定会计主体的经营活动将按照现在的形式和既定的目标无限期地继续下去,不会停业,也不会大规模削减业务的会计基本假设是()。

单选题
2021-09-05 20:31
A、会计主体
B、持续经营
C、会计分期
D、货币计量
查看答案

正确答案
B

试题解析
持续经营假设设定会计主体的经营活动将按照现在的形式和既定的目标无限期地继续下去,不会停业,也不会大规模削减业务。它所持有的资产将按照预定的目的在正常的经营过程中被耗用、出售或转让。它所承担的债务也将会如期偿还。

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