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如果在试算平衡表上实现了期初余额、本期发生额和期末余额三栏的恒等关系，则表明账户记录是完全正确的。 ( )

A.正确
B．错误


【参考答案】

B
解析：借贷记账法下的试算平衡本身具有局限性，即使实现了三栏的恒等关系，也不能保证所有记录均正确。因为有些错误......

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