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【多选题】
记账凭证与原始凭证的区别主要在于( )。A.
原始凭证应由经办人员填制，而记账凭证一律由本单位会计人员填制
B.
原始凭证根据发生或完成的经济业务填制，而记账凭证则根据审核后的原始凭证填制
C.
原始凭证仅用以记录、证明经济业务已经发生或完成的证明，而记账凭证是按照经济业务的内容加以分类，并据以确定会计分录后填制的会计凭证
D.
原始凭证是记账凭证的附件，是填制记账凭证的依据，而记账凭证是登记账簿的直接依据
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