下列项目中，关于“事业结余”科目说法正确的有（ ）。
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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...
2 .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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3 .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.
4 .下列项目中，关于“事业基金”科目说法正确的有（ ）。
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5 .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.
7 .A report includes the following language, "This report is intended solely for the information and use of the board of directors and management of X Company, and is not intended to be and should not be used by anyone other than the specified parties." This report would most likely relate to which of the following engagements?
A A report on a client's compliance with a regulatory requirement, assuming the report is prepared based on a financial statement audit of the complete financial statements. B A report on an examination of a financial forecast. C A report on a specified element in a financial statement, where that e...
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9 .In the standard report on summary financial statements that are derived from a public entity's audited financial statements, a CPA should indicate that the:
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10 .下列项目中，关于上级补助收入科目，说法正确的有（ ）。
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