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借贷记账法的记账规则是( )。 The rules of debit-credit bookkeeping are ( ).
A.
资产=负债+所有者权益Assets = Liabilities + Owner's Equity
B.
以借和贷为记账符号Debit and credit are the accounting symbols
C.
借方记増加,贷方记减少 Increases are registered on debits while decreases are registered on credit
D.
有借必有贷,借贷必相等 If there is a debit, there must be a credit, and the amount of debit and credit must be equal.