单项选择题

最基本的时间数列是（）。

A．.时点数列
B．.相对指标时间数列
C．.绝对指标时间数列
D．.平均指标时间数列

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多项选择题

From the standpoint of accounting theory, which the following statements is not justification for the preparation of consolidated financial statements? A. In substance the companies are separate, but in form the companies are one entity. B. In substance the companies are one entity, but in form they are separate. C. In substance and form the companies are one entity. D. In substance and form the companies are separate entities.

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