6. The main shortcomings of the following accounting treatment procedures that belong to summary accounting vouchers are:

Advantages, disadvantages and application scope of accounting processing program for summary accounting vouchers

The advantages of the accounting processing program of summary accounting vouchers are: according to the summary accounting vouchers, the general ledger can be registered at the end of each month, which can overcome the shortcoming of excessive workload of the accounting processing program of accounting vouchers and greatly simplify the workload of registering the general ledger; At the same time, since the summary accounting vouchers are classified according to the corresponding relationship of accounts, and the opposite accounts are also indicated in the general ledger, the corresponding relationship between accounts can be clearly reflected in the summary accounting vouchers and the general ledger, which is convenient for audit analysis, thus overcoming the shortcomings of the accounting processing program of the account summary table.

The disadvantage is that compiling summary transfer vouchers according to each credit account is not conducive to the daily division of labor of manual accounting. When there are many transfer vouchers, the workload of compiling summary transfer vouchers is heavy. Financial processing procedures are suitable for large units with more economic business. Therefore, this accounting procedure is suitable for large units with more business.

So, choose B.