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42. 跨越兩個年度以上之特別預算,依決算法之規定,其收支應於何時編造決算?(A)比照總預算每年年度終了後編造(B)比照總預算每年年度結束後編造(C)分年編造決算,執行期滿後再彙總編造(D)執行期滿後
問題詳情
42. 跨越兩個年度以上之特別預算,依決算法之規定,其收支應於何時編造決算?
(A)比照總預算每年年度終了後編造
(B)比照總預算每年年度結束後編造
(C)分年編造決算,執行期滿後再彙總編造
(D)執行期滿後編造
參考答案
答案:D
難度:
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用户評論
【
whappy501
】評論
特別預算之收支,應於執行期滿後,依本法之規定D編造其決算;其跨越兩個年度以上者,並應由主管機關依會計法所定程序,分年編送年度會計報告。決算法第 22 條第一項
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