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【单选题】
财务会计报告中会计报表主要是指（ ）。A.
资产负债表、现金流量表
B.
资产负债表、现金流量表、损益表
C.
资产负债表、现金流量表、利润表及利润分配表
D.
利润表和现金流量表
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【单选题】关于作为与不作为在主观方面的特点是（）。
A.
作为都是故意，不作为都是过失
B.
作为和不作为都是故意
C.
作为是故意和过失，不作为是过失
D.
不作为和作为都是既有故意也有过失
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