下列各項(xiàng)中,有關(guān)會(huì)計(jì)的監(jiān)督職能表述正確的是(。
A、會(huì)計(jì)的監(jiān)督職能是指對(duì)特定主體經(jīng)濟(jì)活動(dòng)和相關(guān)會(huì)計(jì)核算的真實(shí)性、重要性和及時(shí)性進(jìn)行審查
B、會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的基礎(chǔ),會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督質(zhì)量的保障
C、會(huì)計(jì)的監(jiān)督職能是指會(huì)計(jì)以貨幣為主要計(jì)量單位,對(duì)特定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行確認(rèn)、計(jì)量、記錄和報(bào)告
D、會(huì)計(jì)核算與會(huì)計(jì)監(jiān)督是相輔相成、辯證統(tǒng)一的
【答案】 D
【解析】 選項(xiàng)A,會(huì)計(jì)的監(jiān)督職能是指對(duì)特定主體經(jīng)濟(jì)活動(dòng)和相關(guān)會(huì)計(jì)核算的真實(shí)性、合法性和合理性進(jìn)行審查;選項(xiàng)B,會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的基礎(chǔ),會(huì)計(jì)監(jiān)督又是會(huì)計(jì)核算質(zhì)量的保障;選項(xiàng)C,會(huì)計(jì)的核算職能是指會(huì)計(jì)以貨幣為主要計(jì)量單位,對(duì)特定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行確認(rèn)、計(jì)量、記錄和報(bào)告。