The following statement about the relationship between accounting elements is correct（）
A. Expenses will cause a decrease in assets or an increase in liabilities
B. The acquisition of income will cause a decrease in assets or an increase in liabilities
C. The acquisition of income will cause an increase in assets or a decrease in liabilities
D. The increase in owner’s equity may cause an increase in assets or an increase in expenses
E. The above statements are correct
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The following belong to the owner’s equity（）
A. Paid-up capital
B. Capital reserve
C. Surplus reserve
D. Undistributed profits
E. Bank deposit
The following statements about the characteristics of assets are correct（）
A. Must be owned or controlled by the company
B. Must be able to measure its value in currency
C. The property must be used for resale
D. Must be tangible property materials
E. Must have the potential to serve the economic benefits of the enterprise
Which of the following practices contributes to efficient cash management（）
A. Never borrow money—maintain cash balance sufficient to make all necessary payments
B. Record all cash receipts and cash payments at the end of the month when reconciling the bank statements
C. Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance
D. Pay each bill as soon as the invoice arrives
The following economic activities occur, which will not cause changes in the total of both sides of the accounting equation（）
A. Receive accounts receivable and deposit in the bank
B. Obtain loans from the bank and deposit them in the bank
C. Repay accounts payable with bank deposits
D. Receive investment from investors with intangible assets
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