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【单选题】
下列属于固定资产实质性测试程序的是( )。A.
检查固定资产的取得和处置是否均依据预算制度的规定
B.
关注固定资产的有关授权批准制度是否得到切实执行
C.
对融资租赁增加的固定资产，获取融资租入固定资产的相关证明文件，检查其相应的会计处理是否正确
D.
检查固定资产的取得、记录、保管、使用、维修、处置等是甭有明确的责任划分
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举一反三
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【简答题】Read the passage and match each paragraph with the corresponding aspect of the company.
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