为总分类科目“应收股利”设置明细分类会计科目时,一般采用的设计依据是( )。
A.按总分类科目涉及的部门设计
B.按总分类科目的核算对象设计
C.按总分类科目核算的内容类别设计
D.按总分类科目来源或支出的用途设计
正确答案是B
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