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【单选题】
在借贷记账法下,所有者权益账户的期末余额等于 ( )。Under the debit-credit bookkeeping, the ending balance of the owner's equity account is equal to ( ).A.
期初贷方余额 + 本期贷方发生额 - 本期借方发生额Credit balance at the beginning of the period + current credit occurrence amount- current debit occurrence amount
B.
期初借方余额 + 本期贷方发生额 - 本期借方发生额Debit balance at the beginning of the period + current credit occurrence amount - current debit occurrence amount
C.
期初借方余额 + 本期借方发生额 - 本期贷方发生额Debit balance at the beginning of the period + current debit occurrence amount- current credit occurrence amount
D.
期初贷方余额+本期借方发生额-本期贷方发生额Credit balance at the beginning of the period + current debit occurrence amount- current credit occurrence amount
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举一反三
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A.
has; used
B.
with; useless
C.
with; useful
D.
has; useful
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A.
order
B.
decision
C.
promise
D.
agreement