会计核算基础,亦称会计记账基础,是指确定一个会计期间的收入与费用,从而确定损益的标准。会计核算基础有( )两种。
A.权责发生制
B.编制会计凭证
C.收付实现制
D.登记账簿
E.编制会计报表
正确答案是AC
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