Which of the following statements is true?______.A、To decrease a receivable, deb

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问题 Which of the following statements is true?______.

选项 A、To decrease a receivable, debit the account
B、To decrease revenue, debit the account
C、To increase owner’s equity, debit the account
D、To increase an expense account, credit the account

答案 B

解析答案为B项。本题中除B项的内容“收入减少，贷记收入账户”是正确的，其余A项、C项、D项三个选项均错误，分别应该贷记、贷记、借记账户，故选B项。

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