下列关于会计账簿的更换和保管正确的有（　）。 -题库考试答案搜索网

下列关于会计账簿的更换和保管正确的有（　）。

多选题

2021-09-03 17:21

A、总账、日记账和多数明细账每年更换一次
B、变动较小的明细账可以连续使用，不必每年更换
C、备查账不可以连续使用
D、会计账簿由本单位财务会计部门保管半年后，交由本单位档案管理部门保管。
E、会计账簿可以外借

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正确答案

A@#@B

试题解析

标签：联大河南师范大学工商企业管理基础会计

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