The CNC (National Accounting Board) issues rulings and recommendations on accounting issues and has major responsibility for ().
A. establishing accounting standard
B. keeping the “plan” current
C. supervising securities market
D. representing France on the IASB
查看答案
French law contains provisions aimed at () when companies report.
A. fair presentation
B. legal compliance
C. preventing bankruptcies
D. governmental control
The Plan Comptable Général is widely accepted in practice in France.
A. 对
B. 错
The AMF, Financial Markets Authority, supervises securities market in France.
A. 对
B. 错
下列关于报关企业、进出口货物收发货人报关范围的描述，正确的是（）
A. 两者均可在关境内各海关报关
B. 两者均只能在注册地海关辖区内各海关报关
C. 报关企业可以在关境内各海关报关；进出口货物收发货人只能在注册地海关辖区内各海关报关
D. 报关企业只能在注册地海关辖区内各海关报关；进出口货物收发货人可以在关境内各海关报关
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