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【单选题】
甲公司将2008年度的主营业务收入列入2009年度的财务报表,则针对2008年度财务报表存在错误的认定是( )。A.
存在
B.
发生
C.
完整性
D.
准确性 【答案解析】 一般地,将X年度的业务列入Y年度的财务报表,将使X年度的财务报表不完整(违反完整性认定),并使Y年度的财务报表不真实(违反发生认定)。本题考核“完整性”认定。
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