單項(xiàng)選擇題

各單位據(jù)以進(jìn)行會(huì)計(jì)核算，編制財(cái)務(wù)會(huì)計(jì)報(bào)告的依據(jù)是（）

A.實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)
B.計(jì)劃發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)
C.未來發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)
D.已經(jīng)發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)

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