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单选题
下列各项中,属于科目汇总表账务处理程序和汇总记账凭证账务处理程序的主要相同点是()。
A
登记总账的依据相同
B
登记总账的方法相同
C
记账凭证汇总的方法相同
D
记账凭证都需要汇总并且记账步骤相同
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