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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　为了保证账簿记录的正确性，会计账簿的登记必须遵循记账规则。下列各项中，符合会计账簿记账规则要求的有（）。

　　A.准确完整，登记会计账簿时做到数字准确、摘要清楚、登记及时、字迹工整

　　B.账簿中书写的文字和数字上面要留有适当空格，一般应占格距的2/3

　　C.记账时，必须按账户页次逐页逐行登记，不得隔页、跳行

　　D.只有冲销错账的时候可以用红色墨水记账

【我要纠错】责任编辑：肖肖

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