信息详情页
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=100188, PageTitles=null, BodyText= 单选题
错账更正时，划线更正法的适用范围是（ ）。
A.记账凭证中会计科目或借贷方向错误，导致账簿记录错误
B.记账凭证正确，登记账簿时发生文字或数字错误
C.记账凭证中会计科目或借贷方向正确，所记金额大于应记金额，导致账簿记录错误
D.记账凭证中会计科目或借贷方向正确，所记金额小于应记金额，导致账簿记录错误
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=661, CatalogInnerCode=000009000004000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=山东从业无纸化考试《会计基础》每日一练：划线更正法, SubTitle=山东无纸化考试每日一练：划线更正法, ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=zhangxiaoyu, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201205/18zh1447029000.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=133731209800000, ReferName=null, ReferURL=null, Keyword=无纸化考试,会计基础,划线更正法,山东, RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2012-05-18 11:34:58.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=,山东,, Source=正保会计网校论坛, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM178967, Prop2=0, Prop3=null, Prop4=null, AddUser=zhangxiaoyu, AddTime=2012-05-18 11:34:58.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=山东从业无纸化考试《会计基础》每日一练：划线更正法, Link=/new/15_24_201205/18zh1447029000.shtml, ContentPageSize=1, Content= 单选题
错账更正时，划线更正法的适用范围是（ ）。
A.记账凭证中会计科目或借贷方向错误，导致账簿记录错误
B.记账凭证正确，登记账簿时发生文字或数字错误
C.记账凭证中会计科目或借贷方向正确，所记金额大于应记金额，导致账簿记录错误
D.记账凭证中会计科目或借贷方向正确，所记金额小于应记金额，导致账簿记录错误
}