多选题:下列会计事项处理时,不必编制记账凭证的是(  )。

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  • 题目类型:多选题
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题目内容:
下列会计事项处理时,不必编制记账凭证的是(  )。 A.期末将“主营业务收入”结转入“本年利润”账户
B.期末“主营业务收入”账户更换新账簿,新旧账之间转记余额
C.期末将“制造费用”结转入“生产成本”账户
D.年度终了结账时,有余额的账户,将余额结转下年

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