根據(jù)現(xiàn)行《企業(yè)會(huì)計(jì)準(zhǔn)則》,關(guān)于會(huì)計(jì)核算基礎(chǔ)的說(shuō)法,正確的是()。*
- A
企業(yè)已經(jīng)實(shí)現(xiàn)的收入,計(jì)人款項(xiàng)實(shí)際實(shí)際收到日的當(dāng)期利潤(rùn)表
- B
企業(yè)應(yīng)當(dāng)承擔(dān)的費(fèi)用,計(jì)入款項(xiàng)實(shí)際實(shí)際支出日的當(dāng)期利潤(rùn)表
- C
企業(yè)應(yīng)當(dāng)以收付實(shí)現(xiàn)制和持續(xù)經(jīng)營(yíng)為前提進(jìn)行會(huì)計(jì)核算
- D
企業(yè)應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告