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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　1.记账凭证是登记账簿的直接依据，编制记账凭证要求（）。

　　A.各项内容必须完整

　　B.连续编号

　　C.必须附有原始凭证

　　D.填制时金额有误，需要重新填制

　　【正确答案】：AB

　　【答案解析】：本题考核记账凭证的编制要求。根据规定，填制记账凭证时若发生错误，应当重新填制；如果会计科目没有错误，只是金额错误，也可将正确数字与错误数字之间的差额，另编一张调整的记账凭证，调增金额用蓝字，调减金额用红字。

【我要纠错】责任编辑：郭靖

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