题目内容：
会计凭证分为原始凭证和记账凭证的依据是（ ）。
A．填制方式 B．填制方法
C．填制程序和用途
D．取得的来源
参考答案：
答案解析：
单选题：会计凭证分为原始凭证和记账凭证的依据是（ ）。
- 题目分类：会计基础
- 题目类型：单选题
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B．填制方法
C．填制程序和用途
D．取得的来源
B．填制方法
C．填制程序和用途
D．取得的来源
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