每天一练F3回复可见答案
<p>Which one of the following statements is correct?<br/>A The prudence concept requires assets to be understated and liabilities to be overstated.<br/>B To comply with the law, the legal form of a transaction must always be reflected in financial statements.<br/>C If a non-current asset initially recognised at cost is revalued, the surplus must be credited in the income<br/> statement.<br/>D In times of rising prices, the use of historical cost accounting tends to understate assets and overstate profits.</p><p>D</p>页:
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