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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　资产与权益的恒等关系有（）。

　　A.复式记账法的理论依据

　　B.总账与明细账平行登记的理论依据

　　C.试算平衡的理论依据

　　D.编制资产负债表的依据

　　【正确答案】 ACD

　　【答案解析】基本的会计等式是会计复式记账、会计核算和财务报表的基础。

【我要纠错】责任编辑：肖肖

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