2008年初級(jí)會(huì)計(jì)實(shí)務(wù)每日一題(9月19)

根據(jù)會(huì)計(jì)法律制度的規(guī)定，下列行為中，屬于變?cè)鞎?huì)計(jì)資料的是（　?。?BR>    A．私設(shè)會(huì)計(jì)賬簿進(jìn)行登記、核算
    B．以虛假的經(jīng)濟(jì)業(yè)務(wù)為前提來(lái)編制會(huì)計(jì)憑證和會(huì)計(jì)賬簿
    C．用涂改、挖補(bǔ)等手段來(lái)改變會(huì)計(jì)憑證和會(huì)計(jì)賬簿的真實(shí)內(nèi)容
    D．實(shí)行會(huì)計(jì)電算化的單位其生成的會(huì)計(jì)憑證、會(huì)計(jì)賬簿格式不符合國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定
    答案：C