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下列各项中,出纳人员根据会计凭证登记现金日记账正确的做法是( )。(2018)

发布日期:2021-03-17

下列各项中,出纳人员根据会计凭证登记现金日记账正确的做法是( )。(2018)
A

根据库存现金收付业务凭证逐笔、序时登记

B

根据现金收付款凭证金额相抵的差额登记

C

将现金收款凭证汇总后再登记

D

将现金付款凭证汇总后再登记

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