問題詳情
20 依據我國政府會計公報規定，下列敘述何者正確？
(A)政事型基金之退休金支出，若採確定給付制，於提撥時應借記其他財務用途
(B)政事型基金採購材料或物料，若採購買法，按領（耗）用金額認列為一般性支出
(C)政事型基金預付兩年期保險費，若採耗用法，於提供服務之會計期間認列為一般性支出
(D)普通基金以資本租賃方式取得所需車輛設備，於支付每期租賃款時，應借記其他財務用途
(A)政事型基金之退休金支出，若採確定給付制，於提撥時應借記其他財務用途
(B)政事型基金採購材料或物料，若採購買法，按領（耗）用金額認列為一般性支出
(C)政事型基金預付兩年期保險費，若採耗用法，於提供服務之會計期間認列為一般性支出
(D)普通基金以資本租賃方式取得所需車輛設備，於支付每期租賃款時，應借記其他財務用途
參考答案
答案：C
難度：適中0.66
統計：A(2),B(8),C(33),D(3),E(0)
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