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Tue Jun 12 15:58:48 CST 2018

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　　單選題

　　下列關(guān)于會計(jì)要素的表述中，不正確的是（）。

　　A.會計(jì)要素是對會計(jì)對象的基本分類

　　B.會計(jì)要素是對會計(jì)核算對象的具體化

　　C.資產(chǎn)、負(fù)債和所有者權(quán)益稱為靜態(tài)會計(jì)要素

　　D.收入、成本和利潤構(gòu)成利潤表的基本框架

【我要糾錯】責(zé)任編輯：rain

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