最新2023年广东自考《基础会计学》判断模拟试题及答案(2)
2023年广东自考《基础会计学》判断模拟试题及答案(2)判断题1.在权责发生制和收付实现制下都需要设置应收、应付、待摊、预提账户。2.只有权责发生制才需要设置待摊、预提账户，在现金制下不需要设置此类账户。3.调整会计分录的特点是一方面影响资产负债表项目，一方面影响利润表项目。4.调整会计分录不会涉及到现金和银行存款。5......[详情]
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