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The following are permanent or real accounts except______.A、asset accountsB、lia
The following are permanent or real accounts except______.A、asset accountsB、lia
游客
2025-06-20
27
管理
问题
The following are permanent or real accounts except______.
选项
A、asset accounts
B、liability accounts
C、capital accounts
D、expenses accounts
答案
D
解析
答案为D项。permanent account“永久性账户”,也称实账(real account)。指反映企业资产、负债和所有者权益的账户,这些账户在期末结账后通常都有余额,以后各期都要连续登记。本题中除D项所指的“费用账户”为虚账外,其他选项涉及的都是实账,故选D项。
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