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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　关于总分类会计科目与明细分类会计科目表述正确的是（）。

　　A.明细分类会计科目概括地反映会计对象的具体内容

　　B.总分类会计科目详细地反映会计对象的具体内容

　　C.总分类会计科目对明细分类科目具有控制作用

　　D.明细分类会计科目是对总分类会计科目的补充和说明

　　【正确答案】C

　　【答案解析】“应交增值税”是“应交税费”的二级明细科目。

　　【该题针对“总分类科目”知识点进行考核】

【我要纠错】责任编辑：肖肖

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