問題詳情
17 依據我國政府會計公報之規定，有關政事型基金對負債準備之認列，下列敘述何者錯誤？
(A)以當期財務資源清償時，應認列為一般性支出
(B)以經濟資源清償時，應認列為其他財務用途
(C)認列時應列入普通資本資產及長期負債帳
(D)衡量負債準備之金額時，不得考量與負債準備清償有關資產之預期處分利益
(A)以當期財務資源清償時，應認列為一般性支出
(B)以經濟資源清償時，應認列為其他財務用途
(C)認列時應列入普通資本資產及長期負債帳
(D)衡量負債準備之金額時，不得考量與負債準備清償有關資產之預期處分利益
參考答案
答案：B
難度：適中0.555556
統計：A(0),B(10),C(3),D(0),E(0)
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