問題詳情
2 資本計畫基金以發行長期債券為財源時，其募集長期債券後，反應在基金會計報告上為：
(A)收入增加
(B)負債增加
(C)基金餘額不變
(D)資產不變
(A)收入增加
(B)負債增加
(C)基金餘額不變
(D)資產不變
參考答案
答案：A
難度：適中0.52
統計：A(13),B(1),C(4),D(1),E(0)
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