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。()
A. 正确
B. 错误
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