资产负债表中的项目既有根据有关账户直接填列又有经过分析、整理后填列。()
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《会计档案管理办法》规定的会计档案保管期限为最高保管期限。()
A. 正确
B. 错误
对实物财产进行清查时，既要清查数量，又要检查质量。()
A. 正确
B. 错误
Which of the following is true？
A. Lawsuit costs are usually quite high both for the taxpayers and the litigants.
B. To use pretrial conferences proves to be quite feasible in maximizing the efficiency of the judicial system in US.
C. At present, most litigants prefer small-claims courts in US because cases can be settled with considerable dispatch.
D. It is possible to have one' s case heard by a jury if the litigant is not satisfied with the small-claims court' s decision.
企业出售无形资产取得的收入扣除无形资产的账面余额和应支付的税费后的净收益，贷记“营业外收入”科目。()
A. 正确
B. 错误
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