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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　更正错账时，划线更正法的适用范围是（　）。

　　A.记账凭证上会计科目或记账方向错误，导致账簿记录错误

　　B.记账凭证正确，在记账时发生错误，导致账簿记录错误

　　C.记账凭证上会计科目或记账方向正确，所记金额大于应记金额，导致账簿记录错误

　　D.记账凭证上会计科目或记账方向正确，所记金额小于应记金额，导致账簿记录错误

【我要纠错】责任编辑：肖肖

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