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【单选题】
（ ）能够为编制会计报表提供依据。A.
填制和审核原始凭证
B.
编制记账凭证
C.
设置和登记账簿
D.
编制会计分录
拍照语音搜题，微信中搜索"皮皮学"使用
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皮皮学刷刷变学霸
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【简答题】平衡、余额、均衡
【单选题】在“试算平衡”时，如果期初余额、本期发生额和期末余额的借方和贷方均平衡，则（ ）。
A.
全部总账账户记录一定正确
B.
全部明细账户记录一定正确
C.
全部总账账户记录可能有误
D.
全部总账账户记录一定有错
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