【单选题】【消耗次数：1】
按照平行登记的原则，发生的经济业务在相关的总帐和明细帐中的登记方法是（ ）。
①
由总帐过入明细帐
②
由明细帐过入总帐
③
先记总帐后记明细帐
④
各自独立登记
参考答案：
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