试题与答案

甲上市公司2011年和2012年连续两年发生亏损,2013年年末发现公司当年也发生了

题型:单项选择题

题目:

甲上市公司2011年和2012年连续两年发生亏损,2013年年末发现公司当年也发生了亏损,为了避免暂停上市,甲公司提前预计了下年的库存商品销售,制作了若干存货出库凭证,并确认销售收入实现,使得2013年实现了盈利,甲上市公司的这种处理主要违背的会计信息质量要求是()。

A.及时性

B.可靠性

C.重要性

D.实质重于形式

答案:

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