试题与答案

下列关于会计要素中的负债,说法不正确的是()。A.如果把资产理解为企业所承担的义务,

题型:单项选择题

题目:

下列关于会计要素中的负债,说法不正确的是()。

A.如果把资产理解为企业所承担的义务,那么,负债就可以理解为企业的权利

B.负债是由于过去的交易、事项引起的,企业当前所承担的义务

C.负债将要由企业在未来某个时日加以清偿

D.预期在一年内到期清偿的债务属于短期债务

答案:

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