中公财经

小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的acca F3科目第四章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。

1.which of the following statement is true?

A.A debit records an increase in liabilities.

B.A debit records a decrease in assets.

C.A debit records an incease in liabilities.

D.A debit records an decrease in capital.