下列项目中，关于“事业基金”科目说法正确的有（ ）。
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2 .下列项目中，关于财政补助收入支出表“本年数”栏各项目的内容和填列方法，说法错误的是（ ）。
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3 .When a CPA reports on audited financial statements prepared on the cash receipts and disbursements basis of accounting, the report should:
A State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than GAAP. B Include a separate emphasis-of-matter paragraph that discusses the justification for, and the CPA's concurrence with, the departure from GAAP. C Refer to the note in the financial statements that...
4 .下列关于事业单位会计要素的说法中，不正确的是（ ）。
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5 .Which of the following would be an appropriate title for a statement of revenue and expenses prepared using an other comprehensive basis of accounting (OCBOA)?
A Statement of operations. B Statement of income-regulatory basis. C Statement of activities. D Income statement.
7 .Which of the following items should be included in an auditor's report for financial statements prepared in conformity with another comprehensive basis of accounting (OCBOA)?
A A title that includes the word "independent." B A sentence stating that the auditor is responsible for the financial statements. C A paragraph stating that the audit was conducted in accordance with OCBOA. D The signature of the company controller.
8 .下列项目中，关于“事业结余”科目说法正确的有（ ）。
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