判斷題
會(huì)計(jì)行政法規(guī)依據(jù)會(huì)計(jì)法律和會(huì)計(jì)規(guī)章制度制定,如財(cái)政部發(fā)布的《總會(huì)計(jì)師條例》、《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》。( )
[正確答案]:×
[答案解析]:本題考核會(huì)計(jì)行政法規(guī)。會(huì)計(jì)行政法規(guī)制定的依據(jù)是《會(huì)計(jì)法》。
會(huì)計(jì)行政法規(guī)依據(jù)會(huì)計(jì)法律和會(huì)計(jì)規(guī)章制度制定,如財(cái)政部發(fā)布的《總會(huì)計(jì)師條例》、《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》。( )
[正確答案]:×
[答案解析]:本題考核會(huì)計(jì)行政法規(guī)。會(huì)計(jì)行政法規(guī)制定的依據(jù)是《會(huì)計(jì)法》。