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【多选题】
生产车间固定资产计提本月负担的折旧40000元。会计人员编制的会计凭证为:借:管理费用 40 000贷:累计折旧 40 000 。会计人员已根据以上会计凭证登记入账。分析错账的类型,并予以更正。
A.
会计凭证有误（科目用错），根据错误的记账凭证登记入账造成账簿记录错误。
B.
应采用红字更进行更正。
C.
更正时，做一张与错误凭证完会一样的红字凭证，并据以入账。借：管理费用 40000（红字） 贷：累计折旧 40000（红字）。
D.
更正的第二根据经济业务做一张正确的记账凭证，并据以入账。借：制造费用 40000 贷：累计折旧 40000.
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