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下列關(guān)于會(huì)計(jì)要素的表述中，不正確的是（ ）。
A.會(huì)計(jì)要素是對(duì)會(huì)計(jì)對(duì)象的基本分類
B.會(huì)計(jì)要素是對(duì)會(huì)計(jì)核算對(duì)象的具體化
C.資產(chǎn)、負(fù)債和所有者權(quán)益稱為靜態(tài)會(huì)計(jì)要素
D.收入、成本和利潤(rùn)構(gòu)成利潤(rùn)表的基本框架
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下列關(guān)于會(huì)計(jì)要素的表述中，不正確的是（ ）。
A.會(huì)計(jì)要素是對(duì)會(huì)計(jì)對(duì)象的基本分類
B.會(huì)計(jì)要素是對(duì)會(huì)計(jì)核算對(duì)象的具體化
C.資產(chǎn)、負(fù)債和所有者權(quán)益稱為靜態(tài)會(huì)計(jì)要素
D.收入、成本和利潤(rùn)構(gòu)成利潤(rùn)表的基本框架
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