下列項(xiàng)目中不會(huì)增加企業(yè)營業(yè)外收入的有（）。
下列屬于“上計(jì)”制度的實(shí)質(zhì)是（）。
最早建立“內(nèi)部審計(jì)師協(xié)會(huì)”的國家是（）。
下列哪一項(xiàng)原則體現(xiàn)了審計(jì)的本質(zhì)（）。
國家審計(jì)署于（）正式成立。
我國最早產(chǎn)生審計(jì)萌芽思想的時(shí)期是（）。
題目
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營業(yè)外收入的審計(jì)
營業(yè)外收入項(xiàng)目包括非流動(dòng)資產(chǎn)處理利得、非貨幣性資產(chǎn)交換利得、債務(wù)重組利得、政府補(bǔ)助、盤盈利得、接受捐贈(zèng)利得等，各項(xiàng)目的增加會(huì)使企業(yè)的營業(yè)外收入增加。
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該科目易錯(cuò)題
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