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Tue Jun 12 15:58:48 CST 2018
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◎《会计法》要求，作为记账凭证编制依据的必须是（ ）的原始凭证和有关资料。
A.经办人签字
B.审核无误
C.金额无误
D.领导认可
【正确答案】：B
【答案解析】：本题考核填制和审核会计凭证的要求。记账凭证必须以审核无误的原始凭证为编制依据。
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◎《会计法》要求，作为记账凭证编制依据的必须是（ ）的原始凭证和有关资料。
A.经办人签字
B.审核无误
C.金额无误
D.领导认可
【正确答案】：B
【答案解析】：本题考核填制和审核会计凭证的要求。记账凭证必须以审核无误的原始凭证为编制依据。
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