问答题
Golden Co keeps its method of inventory valuation unchanged for many years.
Which accounting concept is adopted by Golden Co? ______
A、
Substance over form
B、
Going concern
C、
Accrual
D、
Consistency
【正确答案】
D
【答案解析】
[考点] The context and purpose of financial reporting-Qualitative characteristics-Enhancing [难易度] 易 保持一样的记账方法体现了一致性。
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