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Tue Jun 12 15:58:48 CST 2018

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　　單項(xiàng)選擇題

　　下列關(guān)于會計(jì)分錄的表述中，不正確的是（　　）。

　　A.應(yīng)借應(yīng)貸方向、科目名稱和金額構(gòu)成了會計(jì)分錄的三要素

　　B.會計(jì)分錄按涉及科目多少，可以分為簡單會計(jì)分錄和復(fù)合會計(jì)分錄

　　C.復(fù)合會計(jì)分錄是指涉及兩個以上（不含兩個）對應(yīng)科目所組成的會計(jì)分錄

　　D.會計(jì)實(shí)際工作中，最常用的會計(jì)分錄為一借一貸、多借多貸分錄

【我要糾錯】責(zé)任編輯：lily

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