A.簡(jiǎn)單會(huì)計(jì)分錄 B.復(fù)合會(huì)計(jì)分錄 C.簡(jiǎn)寫(xiě)會(huì)計(jì)分錄 D.復(fù)雜會(huì)計(jì)分錄
A.資產(chǎn)類賬戶借方發(fā)生額合計(jì)=負(fù)債類賬戶貸方發(fā)生額合計(jì) B.資產(chǎn)類賬戶貸方發(fā)生額合計(jì)=負(fù)債類賬戶貸方發(fā)生額合計(jì) C.本期借方發(fā)生額合計(jì)=本期貸方發(fā)生額合計(jì) D.期末借方余額合計(jì)=期末貸方余額合計(jì)
A.發(fā)生額平衡法 B.余額平衡法 C.期初余額平衡法 D.期末余額平衡法