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【单选题】
下列关于总分类账户与明细分类账户表述中,不正确的是( )。A.
总分类账户是企业基本的会计账户
B.
总分类账户设立具有更多的“共性”
C.
明细分类账户的设立更多地取决于企业内部经营管理的特殊要求
D.
所有的总分类账户都需要进行细分并设立明细账户。
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