题目内容

下列行政单位在划转撤并的财务处理中,表述正确的有()。

A. 转为事业单位和改变隶属关系的,要无偿移交资产,调整、划转经费指标
B. 转为企业的要其进行资产评估,转作企业的国有资本
C. 撤销的,其全部资产由财政部门或者财政部门授权的单位处理
D. 分立的,其资产按照有关规定移交给分立后的行政单位,并相应划转经费指标

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