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  單選題

  下列關(guān)于會(huì)計(jì)要素的表述中,不正確的是( )。

  A.會(huì)計(jì)要素是對(duì)會(huì)計(jì)對(duì)象的基本分類(lèi)

  B.會(huì)計(jì)要素是對(duì)會(huì)計(jì)核算對(duì)象的具體化

  C.資產(chǎn)、負(fù)債和所有者權(quán)益稱(chēng)為靜態(tài)會(huì)計(jì)要素

  D.收入、成本和利潤(rùn)構(gòu)成利潤(rùn)表的基本框架

    

                    
我要糾錯(cuò)】 責(zé)任編輯:rain
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  單選題

  下列關(guān)于會(huì)計(jì)要素的表述中,不正確的是( )。

  A.會(huì)計(jì)要素是對(duì)會(huì)計(jì)對(duì)象的基本分類(lèi)

  B.會(huì)計(jì)要素是對(duì)會(huì)計(jì)核算對(duì)象的具體化

  C.資產(chǎn)、負(fù)債和所有者權(quán)益稱(chēng)為靜態(tài)會(huì)計(jì)要素

  D.收入、成本和利潤(rùn)構(gòu)成利潤(rùn)表的基本框架

    

                    
我要糾錯(cuò)】 責(zé)任編輯:rain
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