【单选题】【消耗次数:1】
现金流量表的编制基础是( )。
收付实现制
权责发生制
即收即付制
现收现付制
参考答案:
复制
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相关题目
【判断题】 除现金流量表按照收付实现制编制外,企业应当按照权责发生制编制财务报表。(  )
① 
② 
【简答题】 比较权责发生制和收付实现制。
【单选题】 现金流量表是以( )为基础编制的会计报表。
①  权责发生制
②  收付实现制
③  应收应付制
④  费用配比制
【判断题】 现金流量表以现金为基础编制的
①  正确
②  错误
【简答题】 现金流量表的编制基础是[填空1]
【单选题】 下列各项中,属于现金流量表编制基础的是()。
①  流动资金
②  营运资金
③  现金
④  全部资金
【判断题】 我国现行现金流量表准则要求采用直接法编制现金流量表。()
①  正确
②  错误
【判断题】 编制现金流量表的基础是现金及现金等价物。
① 
② 
【多选题】 下列有关现金流量表的编制,表述正确的有(  )。
①  现金流量表的编制原则是权责发生制
②  现金流量表以现金及现金等价物为编制基础
③  现金流量表的编制方法有直接法和间接法
④  现金流量表内容上包括经营活动、投资活动和筹资活动三类
【多选题】 现金流量表是以现金为基础编制的,这里的现金是指( )。
①  银行存款
②  库存现金
③  其他货币资金
④  现金等价物
⑤  可支付的定期存款
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