2. 外语
  3. According to the rules of debit and credit for balance sheet accounts______.

According to the rules of debit and credit for balance sheet accounts______.

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问题 According to the rules of debit and credit for balance sheet accounts______.
选项 A、increases in asset, liability, and owner’s equity accounts are recorded by debits
B、decreases in asset and liability accounts are recorded by credits
C、increases in asset and owner’s equity accounts are recorded by debits
D、decreases in liability and owner’s equity accounts are recorded by debits
答案D
解析 答案为D项。正确的会计记账规则如下：[*]根据上述规则，负债和所有者权益的减少应记入借方。本题中只有D项是正确的，故选D项。
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