A、會(huì)計(jì)核算必須根據(jù)預(yù)計(jì)將要發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)進(jìn)行會(huì)計(jì)核算
B、會(huì)計(jì)核算必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)進(jìn)行會(huì)計(jì)核算
C、辦理經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的單位和人員，都必須填制或取得原始憑證并及時(shí)送交會(huì)計(jì)機(jī)構(gòu)
D、對(duì)于記載不完整的原始憑證，會(huì)計(jì)機(jī)構(gòu)會(huì)計(jì)人員有權(quán)不予受理

正確答案：BC

試題解析：對(duì)于記載不完整的原始憑證，會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員有權(quán)予以退回。故本題應(yīng)選BC