题目内容：
固定资产采用历史成本进行记录并按期计提折旧赖以存在的基础是持续经营和会计分期假设。（ ）参考答案：
答案解析：
判断题：固定资产采用历史成本进行记录并按期计提折旧赖以存在的基础是持续经营和会计分期假设。（ ）
- 题目分类：中级会计实务
- 题目类型：判断题
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下列各项中，符合资产会计要素定义的是（ ）。
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