题目内容

Characteristics of German accounting can be concluded in ().

A. conservatism
B. tax determines financial accounting
C. codification of accounting standardization
D. investor protection

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下列属于德国会计模式重要特点的是

A. 会计服从法律要求
B. 以公司利益为导向
C. 拥有强大的会计职业
D. 按总费用法编制损益表

德国会计准则和会计制度应该在()法当中

A. 《商法典》
B. 《股份有限公司法》
C. 《税法》
D. 《会计指令法》

() is the German standard-setting authority.

A. GASC (German Accounting Standards Committee)
B. FREP (Financial Reporting Enforcement Panel)
Chamber of Accountants
D. German Institute

The German government manages the country not only macro-management of the state, but also micro-management.

A. 对
B. 错

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