下列对于会计信息质量要求中实质重于形式的表述,正确的有( )。
A. 应按实际发生的交易或事项为依据进行会计确认、计量和报告
B. 应按照交易或事项的经济实质进行会计确认、计量和报告
C. 不应仅以交易或者事项的法律形式为依据
D. 应仅以交易或者事项的法律形式为依据
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企业为了减少年度亏损而调减应计提的资产减值准备金额,体现了会计信息质量的谨慎性要求。( )
A. 对
B. 错
Before track and field practice became sports, it was a means for ___.
A. education
B. entertainment
C. medical treatment
D. survival
According to the video, track and field is entitled the “Queen of Sports” because ___.
A. it is popular all over the world
B. it combines various athletic contests
C. it is fundamental to other sports
D. it was the first Olympic event
Track and field is also referred to as athletes or track and field sports.
A. 对
B. 错