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1 有關現金之報導,下列何者敘述不正確?(A)用途受限制之銀行存款可以報導為流動資產(B)現金包括銀行存款、即期支票(C)現金列於流動資產第一個項目(D)須將約當現金併入現金科目,在資產負債上以「現金
問題詳情
1 有關現金之報導,下列何者敘述不正確?
(A)用途受限制之銀行存款可以報導為流動資產
(B)現金包括銀行存款、即期支票
(C)現金列於流動資產第一個項目
(D)須將約當現金併入現金科目,在資產負債上以「現金及約當現金」列載
參考答案
答案:A
難度:適中0.615385
統計:A(24),B(3),C(1),D(7),E(0)
用户評論
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】評論
用途受限制之銀行存款如果1、十二個月內解除限制2、用來償還流動負債符合上述條件之一,可列為流動資產,其餘列為非流動資產
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