A.增加數(shù)B.減少數(shù)C.結(jié)轉(zhuǎn)數(shù)D.增加數(shù)或結(jié)轉(zhuǎn)數(shù)
A.應(yīng)根據(jù)經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容確定所涉及的會(huì)計(jì)要素B.確定所涉及的會(huì)計(jì)要素是增加還是減少C.確定經(jīng)濟(jì)業(yè)務(wù)所涉及的會(huì)計(jì)科目D.確定應(yīng)將其記入有關(guān)賬戶(hù)的借方或貸方及其金額