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会计从业资格题库/多项选择题

下列表述,适合于科目汇总表账务处理程序的是( )。

  • A大大减少了登记总账的工作量
  • B总账上不能反映经济业务的来龙去脉,不便于查账
  • C层次分明,简单明了,手续简便,容易掌握
  • D适用于规模较小,业务量较少,记账凭证不多的单位
参考答案: AB
解题思路: A是科目汇总表账务处理程序的优点。B是科目汇总表程序的缺点。CD是记账凭证账务处理程序的优点和适用范围。>>>立即刷题
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