试题与答案

实质重于形式原则是指企业应当按照交易或事项的经济实质进行会计核算,而不应该仅仅按照他

题型:单项选择题

题目:

实质重于形式原则是指企业应当按照交易或事项的经济实质进行会计核算,而不应该仅仅按照他们的法律形式作为会计核算的依据对下列资产的核算属于体现这一原则的是( )。

A.购入固定资产

B.融资租入固定资产

C.计提固定资产减值准备

D.经营租出低值易耗品

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错解析: 科伦坡是斯里兰卡著名的海港城市,而不是孟加拉国的。

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