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编制会计分录时,必须考虑( )。When making an accounting entry, consideration must be given to that ( ).
A.
经济业务发生涉及的会计要素是增加还是减少 the accounting elements involved in the occurrence of economic business is increasing or decreasing
B.
涉及哪些会计科目What accounting title are involved
C.
登记在哪些账户的借方或者贷方which accounts are debited or credited
D.
账户的余额是在借方还是在贷方the balance of the accounts is debited or credited