問題詳情
13 行政院主計處現行歲出類單位會計訂有「應付歲出保留款」科目乙種，試問下述何一敘述正確：
(A)此一會計科目係行政院主計處於 89.8.2 所修正之科目
(B)此一會計科目係屬負擔科目
(C)此一會計科目係屬合理合法之會計科目
(D)此一會計科目違反現行預算法第七十二條規定之意旨
(A)此一會計科目係行政院主計處於 89.8.2 所修正之科目
(B)此一會計科目係屬負擔科目
(C)此一會計科目係屬合理合法之會計科目
(D)此一會計科目違反現行預算法第七十二條規定之意旨
參考答案
答案：D
難度：適中0.5
統計：A(0),B(0),C(0),D(0),E(0)
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