A.憑證相同 B.記入的借貸方向相同 C.記入的會計期間相同 D.金額相等
A.借:應(yīng)付賬款20000貸:應(yīng)付票據(jù)20000 B.借:銀行存款20000貸:應(yīng)付賬款20000 C.借:銀行存款20000貸:應(yīng)付票據(jù)20000 D.借:主營業(yè)務(wù)收入20000貸:應(yīng)付票據(jù)20000
A.借:銀行存款40000貸:實收資本40000 B.借:銀行存款40000貸:資本公積40000 C.借:現(xiàn)金40000貸:實收資本40000 D.借:現(xiàn)金40000貸:應(yīng)收賬款40000