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更正錯賬時,劃線更正法的適用范圍是( )。
A.記賬憑證上會計(jì)科目或記賬方向錯誤,導(dǎo)致賬簿記錄錯誤
B.記賬憑證正確,在記賬時發(fā)生錯誤,導(dǎo)致賬簿記錄錯誤
C.記賬憑證上會計(jì)科目或記賬方向正確,所記金額大于應(yīng)記金額,導(dǎo)致賬簿記錄錯誤
D.記賬憑證上會計(jì)科目或記賬方向正確,所記金額小于應(yīng)記金額,導(dǎo)致賬簿記錄錯誤
【正確答案】:B
【答案解析】:A和C應(yīng)該使用紅字更正法,D應(yīng)該使用補(bǔ)充登記法。
【該題針對“劃線更正法”知識點(diǎn)進(jìn)行考核】
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更正錯賬時,劃線更正法的適用范圍是( )。
A.記賬憑證上會計(jì)科目或記賬方向錯誤,導(dǎo)致賬簿記錄錯誤
B.記賬憑證正確,在記賬時發(fā)生錯誤,導(dǎo)致賬簿記錄錯誤
C.記賬憑證上會計(jì)科目或記賬方向正確,所記金額大于應(yīng)記金額,導(dǎo)致賬簿記錄錯誤
D.記賬憑證上會計(jì)科目或記賬方向正確,所記金額小于應(yīng)記金額,導(dǎo)致賬簿記錄錯誤
【正確答案】:B
【答案解析】:A和C應(yīng)該使用紅字更正法,D應(yīng)該使用補(bǔ)充登記法。
【該題針對“劃線更正法”知識點(diǎn)進(jìn)行考核】
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