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汇总记账凭证账务处理程序的优点是( )。

多选题
2022-04-02 20:56
A、便于试算平衡
B、简化总分类账登记
C、能反映账务对应关系
D、记账凭证整理归类
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正确答案
BC

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汇总记账凭证账务处理程序不利于会计核算的日常分工,并且当转账凭证较多时,编制汇总转账凭证的工作量较大。(  )
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