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单项选择题

账户式资产负债表分为左右两方，其中左方为(    )。 A.
资产项目，按资产的流动性由大到小顺序排列 B.
资产项目，按资产的流动性由小到大顺序排列 C.
负债及所有者权益项目，一般按求偿权先后顺序 D.
负债及所有者权益项目，按短期负债、长期负债、所有者权益顺序排列

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