信息詳情頁(yè)
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=101550, PageTitles=null, BodyText= 單項(xiàng)選擇題
下列關(guān)于會(huì)計(jì)分錄的表述中，不正確的是（ ?。?/p>
A.應(yīng)借應(yīng)貸方向、科目名稱(chēng)和金額構(gòu)成了會(huì)計(jì)分錄的三要素
B.會(huì)計(jì)分錄按涉及科目多少，可以分為簡(jiǎn)單會(huì)計(jì)分錄和復(fù)合會(huì)計(jì)分錄
C.復(fù)合會(huì)計(jì)分錄是指涉及兩個(gè)以上（不含兩個(gè)）對(duì)應(yīng)科目所組成的會(huì)計(jì)分錄
D.會(huì)計(jì)實(shí)際工作中，最常用的會(huì)計(jì)分錄為一借一貸、多借多貸分錄
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=661, CatalogInnerCode=000009000004000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=河南會(huì)計(jì)從業(yè)無(wú)紙化考試《會(huì)計(jì)基礎(chǔ)》每日一練：會(huì)計(jì)分錄, SubTitle=河南《會(huì)計(jì)基礎(chǔ)》每日一練：會(huì)計(jì)分錄, ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=huanglanlan, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201206/15hu1247725744.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=133972575200000, ReferName=null, ReferURL=null, Keyword=會(huì)計(jì)基礎(chǔ),每日一練,河南, RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2012-06-15 10:02:32.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=,河南,, Source=正保會(huì)計(jì)網(wǎng)校, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM180329, Prop2=0, Prop3=null, Prop4=null, AddUser=huanglanlan, AddTime=2012-06-15 10:02:32.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=河南會(huì)計(jì)從業(yè)無(wú)紙化考試《會(huì)計(jì)基礎(chǔ)》每日一練：會(huì)計(jì)分錄, Link=/new/15_24_201206/15hu1247725744.shtml, ContentPageSize=1, Content= 單項(xiàng)選擇題
下列關(guān)于會(huì)計(jì)分錄的表述中，不正確的是（ ）。
A.應(yīng)借應(yīng)貸方向、科目名稱(chēng)和金額構(gòu)成了會(huì)計(jì)分錄的三要素
B.會(huì)計(jì)分錄按涉及科目多少，可以分為簡(jiǎn)單會(huì)計(jì)分錄和復(fù)合會(huì)計(jì)分錄
C.復(fù)合會(huì)計(jì)分錄是指涉及兩個(gè)以上（不含兩個(gè)）對(duì)應(yīng)科目所組成的會(huì)計(jì)分錄
D.會(huì)計(jì)實(shí)際工作中，最常用的會(huì)計(jì)分錄為一借一貸、多借多貸分錄
}