根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》中關(guān)于財(cái)務(wù)會(huì)計(jì)報(bào)告的編制規(guī)定,下列說法錯(cuò)誤的有( ).
A:企業(yè)對(duì)外提供的財(cái)務(wù)會(huì)計(jì)報(bào)告僅包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表
B:審計(jì)報(bào)告是財(cái)務(wù)會(huì)計(jì)報(bào)告的組成部分,應(yīng)當(dāng)隨同財(cái)務(wù)會(huì)計(jì)報(bào)告一并提供
C:單位負(fù)責(zé)人應(yīng)當(dāng)在財(cái)務(wù)會(huì)計(jì)報(bào)告上簽名并蓋章
D:單位出納員應(yīng)當(dāng)在財(cái)務(wù)會(huì)計(jì)報(bào)告上簽名并蓋章

答案解析:
A:企業(yè)對(duì)外提供的財(cái)務(wù)會(huì)計(jì)報(bào)告僅包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表||B:審計(jì)報(bào)告是財(cái)務(wù)會(huì)計(jì)報(bào)告的組成部分,應(yīng)當(dāng)隨同財(cái)務(wù)會(huì)計(jì)報(bào)告一并提供||D:單位出納員應(yīng)當(dāng)在財(cái)務(wù)會(huì)計(jì)報(bào)告上簽名并蓋章
以上這道選擇題主要考察的是根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》中關(guān)于財(cái)務(wù)會(huì)計(jì)報(bào)告的編制規(guī)定,以上給出的4個(gè)選項(xiàng)當(dāng)中錯(cuò)誤的應(yīng)該是哪些,作為一名企事業(yè)單位的財(cái)務(wù)會(huì)計(jì),一定要特別的清楚,以上給出的選項(xiàng)當(dāng)中選項(xiàng)abd屬于說法錯(cuò)誤的.







官方

0
粵公網(wǎng)安備 44030502000945號(hào)


