多选题:下列各观点中,不正确的是( )。

  • 题目分类:会计基础
  • 题目类型:多选题
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题目内容:
下列各观点中,不正确的是( )。 A.从某个企业看,其全部借方会计科目与全部贷方会计科目之间互为对应科目
B.从某个会计分录看,其借方会计科目与贷方会计科目之间互为对应科目
C.在实际工作中,编制会计分录是通过填制记账凭证来完成的
D.简单会计分录只涉及一项经济业务,复合会计分录涉及多项经济业务
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