科目汇总表与汇总记账凭证的共同优点是( )。The common advantage of the accounting title summary and the summary bokkeeping voucher is ( ).
A.
保持科目之间的对应关系Maintaining correspondence between accounting title
B.
简化总分类账登记工作Simplifying the general ledger registration
C.
进行发生额试算平衡Trial balance of occurrence amount
D.
总括反映同类经济业务Overall reflection of similar economic business