单项选择题
Translate the following into English.
“会计要素可以分类为:资产、负债、所有者权益、收入、费用和净收益,它们构成财务报表的基本框架。”
A.
Accounting elements can be classified as: assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements.
B.
Accounting elements can be classified as: liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements.
C.
Accounting elements can be classified as: assets, liabilities, revenue, expenses and net income, which constitute the basic framework of the financial statements.
D.
None of the above.