2. 外语
  3. After the closing entries are made, which of the following statements is not true?______.

After the closing entries are made, which of the following statements is not true?______.

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问题 After the closing entries are made, which of the following statements is not true?______.
选项 A、The income summary has a zero balance.
B、Owner’s equity has been increased for net income or decreased for net losss.
C、The depreciation expense account has a zero balance.
D、The accumulated depreciation account has a zero balance.
答案D
解析 答案为D项。期末结账后，收入类账户、费用支出类账户的余额为零。因此，A项和C项的内容均正确；净收入使所有者权益增加，净亏损使所有者权益减少，因此，B项也正确；而累积折旧账户(accumulated depreciation account)余额不归为零，因此，D项错误。故本题选D项。
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