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Tue Jun 12 15:58:48 CST 2018
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收回貨款1 500元存入銀行，填制記賬憑證時，會計科目無誤，金額誤填為15 000元，并已入賬。正確的更正方法是（ ）。
A.采用劃線更正法
B.用藍字借記“銀行存款”，貸記“應收賬款”
C.用藍字借記“應收賬款”，貸記“銀行存款”
D.用紅字借記“銀行存款”，貸記“應收賬款”
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收回貨款1 500元存入銀行，填制記賬憑證時，會計科目無誤，金額誤填為15 000元，并已入賬。正確的更正方法是（ ）。
A.采用劃線更正法
B.用藍字借記“銀行存款”，貸記“應收賬款”
C.用藍字借記“應收賬款”，貸記“銀行存款”
D.用紅字借記“銀行存款”，貸記“應收賬款”
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