Which of the following statements is true?______.

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问题 Which of the following statements is true?______.

选项 A、To decrease a receivable, debit the account
B、To decrease revenue, debit the account
C、To increase owner’s equity, debit the account
D、To increase an expense account, credit the account

答案B

解析 答案为B项。本题中除B项的内容“收入减少,贷记收入账户”是正确的,其余A项、C项、D项三个选项均错误,分别应该贷记、贷记、借记账户,故选B项。
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