問題詳情
19 依據我國政府會計公報之規定，有關強制性無對價收入之會計處理，下列敘述何者正確？
(A)僅限於採用權責發生基礎
(B)僅限於採用修正權責發生基礎
(C)應於資源已實現（或可實現）及可衡量時認列
(D)應於資源已賺得、已實現（或可實現）及可衡量時認列
(A)僅限於採用權責發生基礎
(B)僅限於採用修正權責發生基礎
(C)應於資源已實現（或可實現）及可衡量時認列
(D)應於資源已賺得、已實現（或可實現）及可衡量時認列
參考答案
答案：C
難度：適中0.6
統計：A(0),B(1),C(27),D(11),E(0)
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