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【单选题】
下列属于活页式账簿优点的是()。A.
有利于防止账页散失,防范非法抽换账页等舞弊行为的发生,保证账簿记录的 安全、完整
B.
可以根据实际需要,随时添加或减少账页,既方便由若干会计人员分工登账, 也便于计算机记账
C.
釆用订本式账簿在同一时间里只能由一人登账,不便于会计人员分工协作开展 记账,也不利于使用计算机记账
D.
由于账页序号和总数已经固定,不能增减,虽然开设账户时,凭借经验为每一 账户预留好了账页,但是在使用中可能会出现某些账户预留账页不足,而另外 一些账户预留账页过多的情况,所以往往会造成浪费现象
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