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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　下列关于试算平衡法的说法，不正确的是（　　）。

　　A.包括发生额试算平衡法和余额试算平衡法

　　B.漏记某项经济业务，不会影响试算平衡

　　C.试算平衡了，说明账户记录绝对正确

　　D.理论依据是会计等式和记账规则

【我要纠错】责任编辑：霄儿

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