2013年會(huì)計(jì)證考試《會(huì)計(jì)基礎(chǔ)》練習(xí)題:會(huì)計(jì)的基本職能
【單選題】下列各項(xiàng)中,屬于會(huì)計(jì)基本職能的是( )。
A.會(huì)計(jì)核算與會(huì)計(jì)預(yù)測(cè) B.會(huì)計(jì)核算與會(huì)計(jì)決策
C.會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督 D.會(huì)計(jì)核算與會(huì)計(jì)分析
【答案】C
【多選題】下列各項(xiàng)關(guān)于會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督之間的關(guān)系說(shuō)法正確的是( )。
A.兩者之間存在著相輔相成、辯證統(tǒng)一的關(guān)系
B.會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的基礎(chǔ)
C.會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的保障
D.會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督?jīng)]有什么必然的聯(lián)系
【答案】ABC
【單選題】下列不屬于會(huì)計(jì)核算環(huán)節(jié)的是( )。
A.確認(rèn) B.審核 C.計(jì)量 D.記錄
【答案】B
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