第18题: [多项选择]下列各项中,属于复式记账凭证的有( )。 A. 收款凭证 B. 付款凭证 C. 转账凭证 D. 通用记账凭证 参考答案:A,B,C,D 答案解析:复式记账凭证是将每一笔经济业务事项所涉及的全部会计科目及其发生额均在同一张记账凭证中反映,因此,收款凭证、付款凭证、转账凭证及其通用记账凭证均属于复式记账凭证。故答案为ABCD。
第31题:[单选题]( ) are services actively involved in the safe and efficient passage of the vessel through the VTS area. A. Information service B. Navigational assistance service C. Traffic organization service D. Allied service 参考答案:D