題目:在會(huì)計(jì)制度設(shè)計(jì)中,會(huì)計(jì)賬簿的設(shè)計(jì)應(yīng)考慮的因素不包括:A. 賬簿的種類和格式B. 賬簿的登記和保管C. 賬簿的核對(duì)和結(jié)賬D. 賬簿的印刷和裝訂