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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)檔案管理的要求的說法中，正確的是（）。

　　A.出納人員可以兼管會計(jì)檔案

　　B.當(dāng)年形成的會計(jì)檔案，在會計(jì)年度終了后必須立即移交本單位檔案機(jī)構(gòu)統(tǒng)一保管

　　C.采用電子計(jì)算機(jī)進(jìn)行會計(jì)核算的單位，可以不打印出紙質(zhì)會計(jì)檔案，統(tǒng)一在計(jì)算機(jī)硬盤內(nèi)存儲即可

　　D.各單位保存的會計(jì)檔案不得借出。如有特殊需要，經(jīng)本單位負(fù)責(zé)人批準(zhǔn)，可以提供查閱或者復(fù)制，并辦理登記手續(xù)

【我要糾錯(cuò)】責(zé)任編輯：Dylan

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