题目内容

下列各项中,关于利润表项目本期金额填列方法表述正确的有()

A. “管理费用”项目应根据“管理费用”科目的本期发生额分析填列
B. “营业利润”项目根据“本年利润”科目的本期发生额分析填列
C. “税金及附加”项目应根据“税金及附加”科目的本期发生额分析填列
D. “营业收入”项目应根据“主营业务收入”和“其他业务收入”科目的本期发生额分析填列。

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