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下列關(guān)于會計(jì)科目的表述中,正確的是( )。
A.會計(jì)科目是對會計(jì)要素的具體內(nèi)容進(jìn)行分類核算的項(xiàng)目
B.會計(jì)科目按照其所屬會計(jì)要素不同,可分為七大類科目
C.會計(jì)科目按其所提供的詳細(xì)程度及其統(tǒng)馭關(guān)系不同,可分為總賬科目和明細(xì)科目
D.設(shè)置會計(jì)科目應(yīng)努力做到科學(xué)、合理、實(shí)用
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下列關(guān)于會計(jì)科目的表述中,正確的是( )。
A.會計(jì)科目是對會計(jì)要素的具體內(nèi)容進(jìn)行分類核算的項(xiàng)目
B.會計(jì)科目按照其所屬會計(jì)要素不同,可分為七大類科目
C.會計(jì)科目按其所提供的詳細(xì)程度及其統(tǒng)馭關(guān)系不同,可分為總賬科目和明細(xì)科目
D.設(shè)置會計(jì)科目應(yīng)努力做到科學(xué)、合理、實(shí)用
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