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【单选题】
分类汇总之前必须做( )。
A.
计算
B.
按关键字排序
C.
清格式
D.
设格式
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【简答题】下列不属于会计工作岗位设置应当符合的基本要求的是( )。 A. 出纳人员不得兼管稽核、会计档案保管和相关的账簿登记工作 B. 会计机构负责人不得兼任出纳工作 C. 记账人员不得兼任采购员和保管员工作 D. 出纳人员以外的会计人员不得兼管现金、有价证券和票据,但可以兼任内部审计工作
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