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Tue Jun 12 15:58:48 CST 2018

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　　單項(xiàng)選擇題

　　關(guān)于資產(chǎn)負(fù)債表的格式，下列說法不正確的是（）。

　　A.資產(chǎn)負(fù)債表主要有賬戶式和報(bào)告式

　　B.我國的資產(chǎn)負(fù)債表采用報(bào)告式

　　C.賬戶式資產(chǎn)負(fù)債表分為左右兩方，左方為資產(chǎn)，右方為負(fù)債和所有者權(quán)益

　　D.負(fù)債和所有者權(quán)益按照求償權(quán)的先后順序排列

【我要糾錯(cuò)】責(zé)任編輯：lily

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