单项选择题某企业通过银行收回应收账款8 000元,在填制记账凭证时,科目、方向无误,误将金额记为800元,并登记入账。当年发现错误,更正时应采用的更正方法是( )。 A、重编正确的收款凭证 B、划线更正法 C、红字更正法 D、补充登记法
单项选择题To enable costs and benefits to be compared, they are typically converted into cash value at the time the benefit is received.