問題詳情
1 有關現金之報導，下列何者敘述不正確？
(A)用途受限制之銀行存款可以報導為流動資產
(B)現金包括銀行存款、即期支票
(C)現金列於流動資產第一個項目
(D)須將約當現金併入現金科目，在資產負債上以「現金及約當現金」列載
(A)用途受限制之銀行存款可以報導為流動資產
(B)現金包括銀行存款、即期支票
(C)現金列於流動資產第一個項目
(D)須將約當現金併入現金科目，在資產負債上以「現金及約當現金」列載
參考答案
答案：A
難度：適中0.615385
統計：A(24),B(3),C(1),D(7),E(0)
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