2. 职称英语
  3. After the closing entries are made, which of the following statements is not tru

After the closing entries are made, which of the following statements is not tru

游客2025-06-20  15
问题 After the closing entries are made, which of the following statements is not true?______.
选项 A、The income summary has a zero balance.
B、Owner’s equity has been increased for net income or decreased for net losss.
C、The depreciation expense account has a zero balance.
D、The accumulated depreciation account has a zero balance.
答案 D
解析 答案为D项。期末结账后，收入类账户、费用支出类账户的余额为零。因此，A项和C项的内容均正确；净收入使所有者权益增加，净亏损使所有者权益减少，因此，B项也正确；而累积折旧账户(accumulated depreciation account)余额不归为零，因此，D项错误。故本题选D项。
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