2020《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)習(xí)題：監(jiān)督職能

【單選題】下列各項(xiàng)中，有關(guān)會(huì)計(jì)的監(jiān)督職能表述正確的是（?。?。

A.會(huì)計(jì)的監(jiān)督職能是指對(duì)特定主體經(jīng)濟(jì)活動(dòng)和相關(guān)會(huì)計(jì)核算的真實(shí)性、重要性和及時(shí)性進(jìn)行審查

B.會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的基礎(chǔ)，會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督質(zhì)量的保障

C.會(huì)計(jì)的監(jiān)督職能是指會(huì)計(jì)以貨幣為主要計(jì)量單位，對(duì)特定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行確認(rèn)、計(jì)量、記錄和報(bào)告

D.會(huì)計(jì)核算與會(huì)計(jì)監(jiān)督是相輔相成、辯證統(tǒng)一的

答案：D