單項(xiàng)選擇題以下關(guān)于資產(chǎn)報(bào)廢義務(wù)(ARO)的闡述中,最不準(zhǔn)確的是哪一項(xiàng)。()

A、資產(chǎn)報(bào)廢義務(wù)(ARO)使折舊費(fèi)用增加
B、在損益表中,對(duì)ARO費(fèi)用進(jìn)行分?jǐn)倢⑹範(fàn)I業(yè)現(xiàn)金流相應(yīng)下降
C、在財(cái)務(wù)分析中,特定期間內(nèi)的增值費(fèi)用應(yīng)當(dāng)被視為利息費(fèi)用


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5.單項(xiàng)選擇題在以下機(jī)構(gòu)中,最不可能行使財(cái)務(wù)報(bào)告標(biāo)準(zhǔn)的監(jiān)管職能的是哪一個(gè)機(jī)構(gòu)()

A、金融服務(wù)管理局(FSA.
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