Which of the following is not a characteristic of the accounting for non-trading organizations?

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问题 Which of the following is not a characteristic of the accounting for non-trading organizations?

选项 A、They normally provide Receipts and Payments Accounts.
B、They have Accumulated Fund, which is more or less the same as capital.
C、It is more common to keep all records on a single entry basis.
D、They must keep books on a double-entry system.

答案D

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