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微信登錄 【單選題】根據(jù)美國公認會計準則，特殊項目是：
重要性項目，它既特殊也不經(jīng)常發(fā)生。
重要性項目，它既不特殊也經(jīng)常發(fā)生。
重要性項目，它既特殊也經(jīng)常發(fā)生。
重要性項目的不確定結(jié)果取決于一個或多個未來事件的發(fā)生與否。
答案：A
解析：特殊項目是指重要性項目既特殊也不常發(fā)生。
突發(fā)事件是指項目的不確定結(jié)果取決于一個或多個未來事件的發(fā)生與否。
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