A.列出主要業(yè)務(wù)會(huì)計(jì)分錄 B.確定會(huì)計(jì)科目名稱和主要內(nèi)容 C.對(duì)經(jīng)濟(jì)業(yè)務(wù)進(jìn)行科學(xué)分類 D.對(duì)會(huì)計(jì)科目進(jìn)行編號(hào)