The following rules of debit and credit in accounting are all true except that______.

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问题 The following rules of debit and credit in accounting are all true except that______.

选项 A、increases in assets are recorded on the debit side of the account
B、increases in retained surplus dividends are recorded on the debit side of the account
C、decreases in liabilities are recorded by debits
D、decreases in expenses are recorded by credits

答案B

解析 答案为B项。根据会计记账规则,本题应选B项。
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