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Tue Jun 12 15:58:48 CST 2018

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　　單項選擇題

　　下列關于結賬說法錯誤的是（）。

　　A.結賬前，應將本期內發(fā)生的經濟業(yè)務全部計入有關賬簿，若預計本期不會再發(fā)生任何業(yè)務可以提前結賬

　　B.結賬前應根據(jù)權責發(fā)生制要求調整有關賬項

　　C.結賬前要將損益類科目全部轉入“本年利潤”賬戶

　　D.在本期全部經濟業(yè)務登記入賬的基礎上，需要結算出資產、負債和所有者權益科目的本期發(fā)生和余額，并結轉下期

【我要糾錯】責任編輯：肖肖

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