题目内容：
下列选项中，不能作为科目汇总表编制依据的有（ ）。
A．明细分类账 B．各种总账
C．原始凭证
D．记账凭证
参考答案：
答案解析：
多选题：下列选项中，不能作为科目汇总表编制依据的有（ ）。
- 题目分类：会计基础
- 题目类型：多选题
- 号外号外：注册会员即送体验阅读点！
B．各种总账
C．原始凭证
D．记账凭证
B．各种总账
C．原始凭证
D．记账凭证
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