【单选题】【消耗次数：1】
登记总账与所属明细账的原则是（ ）。
①
根据总账记明细账
②
根据明细账记总账
③
根据凭证分别登记
④
先记总账后记明细账
参考答案：
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相关题目
【单选题】
（单选）下列关于总账和明细账的表述中，正确的是（ ）
①
明细账根据明细分类科目设置
②
总账的余额不一定等于其所属明细账的余额的合计数
③
所有资产类总账的余额合计数应等于所有负债总账的余额合计数
④
现金日记账实质上就是现金的总账
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