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　　單選題

　　下列關(guān)于會計要素的表述中，不正確的是（）。

　　A.會計要素是對會計對象的基本分類

　　B.會計要素是對會計核算對象的具體化

　　C.資產(chǎn)、負債和所有者權(quán)益稱為靜態(tài)會計要素

　　D.收入、成本和利潤構(gòu)成利潤表的基本框架

【我要糾錯】責任編輯：rain

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