借贷记账法的理论依据是()A.借贷平衡 B.有借必有贷 C.复式记账法 D.资产=负债+所有者权益

作者: rantiku 人气: - 评论: 0
问题 借贷记账法的理论依据是()
选项 A.借贷平衡 B.有借必有贷 C.复式记账法 D.资产=负债+所有者权益
答案 D
解析 借贷记账法是以“借”、“贷”为记账符号的一种复式记账法。借贷记账法建立在“资产=负债+所有者权益”会计恒等式的基础之上。

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