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试题题干


Which of the following statement is false? 【 】
A
Accounts payable decreases with a debit
B
Unearned fees increase with a credit
C
Office equipment increase with a debit
D
Withdrawal Owners’ capital accounts with a credit

参考答案

正确答案:

试题解析

Dr是 借方 Cr是貸方,资产类借方增加,负债类和所有者权益类贷方增加。Unearned fee是预收款,借方减少,贷方增加。