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 can be classified as: assets, 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: fixed assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements.
D、None of the above.