【判断题】【消耗次数:1】
借贷记账法下账户的借方记录资产的增加或权益的减少,贷方记录资产的减少或权益的增加。
正确
错误
参考答案:
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相关题目
【判断题】 借贷记账法,借方表示增加,贷方表示减少,余额在借方。( )
①  正确
②  错误
【判断题】 在借贷记账法下,账户的借方登记增加数,贷方登记减少数。
①  正确
②  错误
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②  错误
【判断题】 账户的借方反映资产和负债及所有者权益的增加,贷方反映资产和负债及所有者权益的减少。( )
①  正确
②  错误
【单选题】 资产账户贷方记减少数,借方记增加数,其结果必须( )。
①  每个资产账户借方数大于贷方
②  每个资产账户贷方数大于借方
③  所有资产账户的借方数大于负债账户的贷方数
④  所有资产账户的借方数大于所有者权益账户的贷方数
【单选题】 资产账户贷方记减少数,借方记增加数,其结果必须( )。
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②  每个资产账户贷方数大于借方
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③  账户的结构
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④  期末借方余额=期初贷方余额+本.期贷方发生额-本期借方发生额
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