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【单选题】
在账户中,用借方和贷方登记资产、负债和所有者权益的增加、减少数额,一般来说( )
A.
借方登记资产，负债及所有者益的增加，贷方则登记其减少
B.
借方登记资产的增加，负债及所有者权的减少，贷方反之
C.
借方登记资产，负债及所有者权益的减少，货方则登记其增加
D.
借方登记负债的减少、资产及所有者权益的增加，贷方反之
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