题目内容：
某企业用现金支付职工工资38 000元，会计人员编制的付款凭证为借记应付职工薪酬83 000元，贷记现金83 000元，并已登记入账，当年发现记账错误，更正时应采用的更正方法是（ ）。 
参考答案：
答案解析：
单选题：某企业用现金支付职工工资38 000元，会计人员编制的付款凭证为借记应付职工薪酬83 000元，贷记现金83 000元，
- 题目分类：会计基础
- 题目类型：单选题
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