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</div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當前位置：<a href='/' target='_self'>建設工程教育網(wǎng)</a> > <a href='/gujia/'>房地產(chǎn)估價師</a> > <a href='/gujia/stzx/'>試題中心</a> > <a href='/gujia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/gujia/project/" target="_blank" title="2025年房地產(chǎn)估價師招生方案"><img src="/upload/resources/image/2025/07/11/602068.png" alt="2025年房地產(chǎn)估價師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>下列關于借貸記賬法原理及特點的說法中，不正確的是（　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-10-08 09:28</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　2019年房地產(chǎn)估價師考試備考進行時，建設工程教育網(wǎng)房估小編為大家搜集整理了房地？產(chǎn)估價師考試歷年試題、易錯題、練習題等，希望大家在備考的過程中能事半功倍，提高復習效率，在2019年房地產(chǎn)估價師考試中取得好成績！</p><p>　　<strong>單選題</strong></p><p><strong>　　下列關于借貸記賬法原理及特點的說法中，不正確的是（?。?/strong></p><p>　　A.以“借”和“貸”作為記賬符號</p><p>　　B.“借”表示資產(chǎn)（費用）的增加或負債、權益（收入、利潤）的減少</p><p>　　C.“借”表示資產(chǎn)（費用）的減少或負債、權益（收入、利潤）的增加</p><p>　　D.以“有借必有貸，借貸必相等”為其記賬規(guī)則</p><p>　　【正確答案】 C</p><p>　　【答案解析】本題考查的是會計基本核算方法。選項C錯誤，“借”表示資產(chǎn)（費用）的增加或負債、權益（收入、利潤）的減少：“貸”表示資產(chǎn)（費用）的減少或負債、權益（收入、利潤）的增加。參見教材P371.</p><p style="text-align: 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