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下列原因?qū)е碌腻e(cuò)賬應(yīng)該采用紅字沖賬法更正的有(?。?。
A.記賬憑證沒有錯(cuò)誤,登記賬簿時(shí)發(fā)生錯(cuò)誤
B.記賬憑證的會(huì)計(jì)科目錯(cuò)誤
C.記賬憑證的應(yīng)借、應(yīng)貸的會(huì)計(jì)科目沒有錯(cuò)誤,所記金額大于應(yīng)記金額
D.記賬憑證的應(yīng)借、應(yīng)貸的會(huì)計(jì)科目沒有錯(cuò)誤,所記金額小于應(yīng)記金額
【正確答案】:BC
【答案解析】:A應(yīng)該采用劃線更正法,D應(yīng)該采用補(bǔ)充登記法。
【該題針對(duì)“紅字更正法”知識(shí)點(diǎn)進(jìn)行考核】
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下列原因?qū)е碌腻e(cuò)賬應(yīng)該采用紅字沖賬法更正的有( )。
A.記賬憑證沒有錯(cuò)誤,登記賬簿時(shí)發(fā)生錯(cuò)誤
B.記賬憑證的會(huì)計(jì)科目錯(cuò)誤
C.記賬憑證的應(yīng)借、應(yīng)貸的會(huì)計(jì)科目沒有錯(cuò)誤,所記金額大于應(yīng)記金額
D.記賬憑證的應(yīng)借、應(yīng)貸的會(huì)計(jì)科目沒有錯(cuò)誤,所記金額小于應(yīng)記金額
【正確答案】:BC
【答案解析】:A應(yīng)該采用劃線更正法,D應(yīng)該采用補(bǔ)充登記法。
【該題針對(duì)“紅字更正法”知識(shí)點(diǎn)進(jìn)行考核】
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