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【多选题】
下列关于会计科目和会计账户关系的说法,正确的是( )
A.
会计科目与会计账户所反映的经济内容相同,在实际工作中不严格加以区分
B.
会计科目是会计账户的名称,它不能反映某项经济业务的增减变动及其余额
C.
会计科目和会计账户互相依存,没有会计科目,账户便失去了设置的依据;没有会计账户,会计科目就无法发挥作用
D.
会计科目与会计账户核算内容相同,性质相同,都具有一定的格式和结构
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