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会计科目按其所反映的会计对象具体内容可分为( )

A.资产、负债、所有者权益、收入、费用等五类
B.资产、负债、所有者权益、成本、利润等五类
C.资产、负债、所有者权益、利润、损益等五类
D.资产、负债、所有者权益、成本、损益等五类

【参考答案】

D
解析：会计科目按其所反映的会计对象具体内容可分为资产、负债、所有者权益、成本，损益等五类。
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