题目内容：
下列属于反映企业经营成果的会计要素的是（ ）。
A．费用 B．资产
C．负债
D．所有者权益
参考答案：
答案解析：
单选题：下列属于反映企业经营成果的会计要素的是（ ）。
- 题目分类：会计基础
- 题目类型：单选题
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B．资产
C．负债
D．所有者权益
B．资产
C．负债
D．所有者权益
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The conclusion can be deduced from these data.
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