我国计划经济时代没有注册会计师审计,注册会计师审计是市场经济的产物。()
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The percentage analysis of increases and decreases in corresponding items in comparative financial statements is called______.
A. vertical analysis
B. horizontal analysis
C. external analysis
D. comparative analysis
强调不同企业之间会计信息的相互比较的会计核算的一般原则是()。
A. 相关性原则
B. 一贯性原则
C. 可比性原则
D. 客观性原则
______shows that net income for a specified period of time and how it was calculated.
A. The accounting statement
B. The capital statement
C. The income statement
D. The statement of financial condition
接地(PE)或接零(PEN)线在插座间应串联连接。()
A. 正确
B. 错误