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[单选题]
凡是向同级财政部门领报经费，并发生预算管理关系的行政主管单位所实行的独立会计核算，称为 ( )
A
a行政基层单位会计b行政二级单位会计c行政主管单位会计d行政三级单位会计
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参考答案
试题答案：
C
答案解释：
行政主管单位会计是指向同级财政部门领报经费，并发生预算管理关系的行政主管单位所实行的独立会计核算。
相关题目
专款专用原则属于政府与事业单位会计的一般原则。
判断题
“与下级往来”账户出现贷方余额表明 ( )
下列不属于政府财政会计的主要明细账有( )
权责发生制与收付实现制的区别在于 ( )
行政单位会计提供的信息，既是考核各级政府预算执行情况的基础资料，也是检查行政单位工作成果的重要依据。
下列关于会计账簿登记规则说法中错误的是（ ）
关于账户的说法中错误的是（ ）
“基建拨款’’账户属于资产类账户。( )
下列关于会计账簿的说法中错误的是（ ）
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23.It was the tail end of the depression, and things were tough. Mum had a hard time raising us kids on her own in our small community of New Westminster, BC. My Dad had drowned in PittLake, five years earlier. Because Dad had no pension, or benefits, there was not much money so we went on relief. Christmas was approaching, and we were entitled to a twenty-five dollar Christmas fund for social services. The Inspector came to our house, and searched it from top to bottom to be sure we didn’t have any food hidden away. When he didn't find any, he issued the cheque for Mum. It was four days before Christmas, and Mum said that instead of buying food, she would use the money to pay back rent, assuring us all of a roof over our heads for a little while longer. She told us then there would be nothing for Christmas. Unknown to Mum, I had been selling Christmas trees, shoveling snow, and doing odd jobs to earn enough money to buy a new pair of boots. My mind was made up and I realized what I had to do. Across the street from the bus stop was a big grocery store called the Piggly Wiggley. Into the store I went, brimming with happiness and excitement. I realized that the twenty-five dollars I had worked so hard for went a long way for groceries. I bought a turkey, ham, oranges and all the Christmas treats. I spent every dime of my hard-earned money. I quietly unloaded the groceries on the porch and piled them against the door, then I knocked on the door. I could hardly wait to see my mother's face! When Mum opened the door, some of the groceries fell inside onto the floor, and she just stood there dumbfounded. Holding back the tears, I hollered, “Merry Christmas Mother!! There really is a Santa Claus!”(10分)23.1 What happened to my father?(2分)A. He deserted us five years ago.B. He left Pitt Lake five years ago.C. He left Pitt Lake five years ago.D. He divorced my mother five years ago.
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