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一、单项选择题（共２０分）１．关于会计核算的基本前提 ,下列说法中正确的是（）。Ａ．会计主体只能是独立法人 ,不能是非法人Ｂ．持续经营与会计分期确立了会计核算的时间长度Ｃ．持续经营期间不会使用清算价值Ｄ．货币计量要求只能以人民币为记帐本位币２．会计科目与帐户
A single choice (a total of 20 points) 1. On the basic premise of accounting, the following statement is correct (). A. Accounting entities can only be an independent legal entity, can not be unincorporated B. The continuous operation and accounting period establishes the length of accounting period C. The liquidation value D will not be used during the going concern. Currency measurement requirements can only be Renminbi for the accounting currency 2. Accounting and account