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复式记账的特点有（）。

A.可以集中反映会计科目的对应关系
B.可以减少记账凭证的数量
C.便于传递
D.便于检验会计分录的正确性

【参考答案】

ABD
复式记账的优点是可以集中反映会计科目的对应关系，减少凭证的张数，减轻编制凭证的工作量，便于检验会计分录的正确性。

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