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  2. 问题

对所发生的每项经济业务事项，以会计凭证为依据，一方面记入有关总分类账户，另一方面计入明细账，属于（）。

10 查阅

A、复式记账法

B、借贷记账法

C、平行登记

D、同时登记

参考答案:

C

本题考核平行登记的概念。

会计从业资格

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