信息详情页
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=107750, PageTitles=null, BodyText= 多项选择题
下列原因导致的错账应该采用红字冲账法更正的是( )。
A.记账凭证没有错误,登记账簿时发生错误
B.记账凭证的会计科目错误
C.记账凭证的应借、应贷的会计科目没有错误,所记金额大于应记金额
D.记账凭证的应借、应贷的会计科目没有错误,所记金额小于应记金额
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=661, CatalogInnerCode=000009000004000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=四川从业资格考试《会计基础》每日一练:错账更正法, SubTitle=四川《会计基础》每日一练:错账更正法, ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=huanglanlan, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201210/18hu912776587.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=135053187500000, ReferName=null, ReferURL=null, Keyword=会计基础,每日一练,四川, RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2012-10-18 11:44:35.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=,四川,, Source=正保会计网校, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM186529, Prop2=0, Prop3=null, Prop4=null, AddUser=huanglanlan, AddTime=2012-10-18 11:44:35.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=四川从业资格考试《会计基础》每日一练:错账更正法, Link=/new/15_24_201210/18hu912776587.shtml, ContentPageSize=1, Content= 多项选择题
下列原因导致的错账应该采用红字冲账法更正的是( )。
A.记账凭证没有错误,登记账簿时发生错误
B.记账凭证的会计科目错误
C.记账凭证的应借、应贷的会计科目没有错误,所记金额大于应记金额
D.记账凭证的应借、应贷的会计科目没有错误,所记金额小于应记金额
}