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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　总分类会计科目一般按（）进行设置。

　　A.企业管理的需要

　　B.统一会计制度的规定

　　C.会计核算的需要

　　D.经济业务的种类不同

　　【正确答案】B

　　【答案解析】总分类科目也叫总账科目或一级科目，一般是按照财政部门制定的统一会计制度规定设置。

【我要纠错】责任编辑：肖肖

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