9. Which of the following is not true about major fund? a. When government entity prepare the fund financial statements, they can choice balance sheet presentation method by classification for each fund type, or classification for amounts at this time, If they want to prepare balance sheet in accordance with classification for amount, they have to select the major fund. b. General fund is always classified by major fund. in other words, It doesn't matter what classification method is used. General fund is always presented in the balance sheet. c. When government entity select major fund, Internal service fund is excluded. d. Because deferred outflow is not asset, and deferred inflow is not liability, deferred outflow and inflow are not considered when government entity select major fund. 10. Which of the following is not true about GASB 33? a. Income tax, Motor fuel tax and Property tax recognize revenue from 'levy' to 'next year, 60 day'. On the contrary, government-wide financial statements recognize these transactions as revenue when they exchange transaction in basic premise on 'derived tax b. In fund financial statements, Fine revenue is recognized when cash is collected. On the other hand, In government-wide financial statements, fine revenue(net allowance) is recognized when government entity levy fine. c. GASB 33 is standard to make government-wide financial statements. d. In fund financial statements, donation revenue is recognized when donation is received. On the other hand, In Government-wide financial statements, this revenue is recognized when fulfill eligible requirement