下列会计事项处理时，不必编制记账凭证的有（）。
A.期末将"主营业务收入"结转入"本年利润"账户
B.期末"主营业务收入"账户更新账簿，新、旧账之间转记余额
C.期末将"制造费用"结转入"生产成本"账户
D.年度终了结账时，有余额的账户，将余额结转下年
参考答案：B, D
解析：期末将"主营业务收入"结转入"本年利润"账户以及期末将"制造费用"结转入"生产成本"账户均需要编制记账凭证。
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| We were having such bad weather in London that my wife suggested spending Christmas week in 1 Italian seaside hotel which we visited last summer. I thought this idea over for a day or two and then 2 to go. When I asked my brother 3 I could borrow some money from him, he advised me against going 4 at that time of year but finally 5 help us when I promised faithfully 6 him back the money from my next month's salary (工资). The manager of a local tourist office (旅游公司) 7 us some advice and useful 8 about our journey, hotels and the type of clothes to take with us. "You'd better 9 London at least two days before Christmas if you can, if not earlier. And I hope you enjoy 10 very much." | ||||
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