問題詳情
20 假定我國某一政府特別決算會計體系下之歲入類單位決算會計之會計分錄如下：借：應納庫款 20,000 貸：應收歲入款 20,000 試問其政府總會計相應之會計分錄應為下述何者？
(A)借：總會計往來 20,000
(B)借：公庫結存 20,000 貸：應收歲入款 20,000 貸：應收歲入款 20,000
(C)借：公庫結存 20,000
(D)借：公庫結存 20,000 貸：特別決算會計往來 20,000 貸：特別決算會計收入 20,000
(A)借：總會計往來 20,000
(B)借：公庫結存 20,000 貸：應收歲入款 20,000 貸：應收歲入款 20,000
(C)借：公庫結存 20,000
(D)借：公庫結存 20,000 貸：特別決算會計往來 20,000 貸：特別決算會計收入 20,000
參考答案
答案：C
難度：適中0.5
統計：A(0),B(0),C(0),D(0),E(0)
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