【判断题】【消耗次数：1】
账户的借方反映资产和负债及所有者权益的增加，贷方反映资产和负债及所有者权益的减少。
①
正确
②
错误
参考答案：
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相关题目
【单选题】
在账户中，用“借方”和“贷方”登记资产和负债、所有者权益的增减数额，按照账户结构，概括地说是（ ）。
①
“借方”登记资产的增加和负债、所有者权益的减少；“贷方”反之
②
“借方”登记资产和负债、所有者权益的增加；“贷方”反之
③
“借方”登记资产和负债、所有者权益的减少；“贷方”反之
④
“借方”登记资产的减少和负债、所有者权益的增加
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