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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　下列原因导致的错账应该采用红字冲账法更正的有（　）。

　　A.记账凭证没有错误，登记账簿时发生错误

　　B.记账凭证的会计科目错误

　　C.记账凭证的应借、应贷的会计科目没有错误，所记金额大于应记金额

　　D.记账凭证的应借、应贷的会计科目没有错误，所记金额小于应记金额

【我要纠错】责任编辑：肖肖

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