A.總賬賬戶平時(shí)只需結(jié)出月末余額 B.年度終了結(jié)賬時(shí),有余額的賬戶,要將其余額結(jié)轉(zhuǎn)下年 C.對(duì)不需按月結(jié)計(jì)本期發(fā)生額的賬戶,每月最后一筆余額為月末余額 D.庫存現(xiàn)金日記賬需要按月結(jié)計(jì)發(fā)生額
A.所有總賬的借方發(fā)生額合計(jì)和貸方發(fā)生額合計(jì)核對(duì) B.總賬余額和所屬明細(xì)賬余額合計(jì)核對(duì) C.現(xiàn)金日記賬和銀行存款日記賬余額與其總賬余額核對(duì) D.銀行存款日記賬和銀行對(duì)賬單核對(duì)
A.銀行存款日記賬和銀行對(duì)賬單的核對(duì) B.債權(quán)債務(wù)明細(xì)賬與對(duì)方單位債權(quán)債務(wù)明細(xì)賬的核對(duì) C.財(cái)產(chǎn)物資明細(xì)賬與倉庫保管部門財(cái)產(chǎn)明細(xì)賬的核對(duì) D.財(cái)產(chǎn)物資明細(xì)賬與倉庫保管部門財(cái)產(chǎn)實(shí)有數(shù)的核對(duì)