【单选题】【消耗次数：1】
(单选）（ ）具体一定的格式和结构，用于分类反映会计要素增减变动情况及其结果的载体
①
账户
②
会计科目
③
账簿
④
财务报表
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相关题目
【单选题】
（单选）下列关于账户和会计科目的表述中，错误的是（ ）
①
账户是会计科目的名称，会计科目是账户是具体应用
②
两者之间的区别在于账户具有一定的格式和结构
③
实际工作中，对账户和会计科目不加严格区别，而是互相通用
④
账户能反映会计要素增减变化的情况及其结果，而会计科目不能
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