题目
According to the rules of debit and credit for balance sheet accounts:A. Increases in asset, liability, and owners' equity accounts are recorded by debit.B. Increases in asset and owners' equity accounts are recorded by debits.C. Decrease in liability and owners' equity accounts are recorded by debits.D. Decreases in assets and liability accounts are recorded by credits.
According to the rules of debit and credit for balance sheet accounts:
A. Increases in asset, liability, and owners' equity accounts are recorded by debit.
B. Increases in asset and owners' equity accounts are recorded by debits.
C. Decrease in liability and owners' equity accounts are recorded by debits.
D. Decreases in assets and liability accounts are recorded by credits.
题目解答
答案
C. Decrease in liability and owners' equity accounts are recorded by debits.
解析
本题考查资产负债表账户的借贷记账规则相关知识。解题思路是需要明确资产、负债和所有者权益账户在增加和减少时分别对应的记账方向，然后依次分析每个选项是否符合该规则。
借贷记账规则
- 资产账户：增加记借方（debit），减少记贷方（credit）。
- 负债账户：增加记贷方（credit），减少记借方（debit）。
- 所有者权益账户：增加记贷方（credit），减少记借方（debit）。
各选项分析
- 选项A：资产账户增加记借方是正确的，但负债和所有者权益账户增加应记贷方，而不是借方，所以该选项错误。
- 选项B：资产账户增加记借方正确，然而所有者权益账户增加应记贷方，并非借方，所以该选项错误。
- 选项C：根据上述规则，负债和所有者权益账户减少时都记借方，该选项正确。
- 选项D：资产账户减少记贷方正确，但负债账户减少应记借方，而不是贷方，所以该选项错误。