A transaction caused a $10 000 decrease in both total assets and total liabilities. This transaction could have been______.

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问题 A transaction caused a $10 000 decrease in both total assets and total liabilities. This transaction could have been______.

选项 A、purchase of a delivery truck for $10 000 cash
B、an asset with a cost of $10 000 was destroyed by fire
C、repayment of a $10 000 bank loan
D、collection of a $10 000 account receivable

答案C

解析 答案为C项。本题中只有C项中的总资产(现金或存款等)和总负债(银行贷款)同时减少,故选C项。
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