复式记账法的基本理论依据是( )。

A．收入-费用=利润

B．资产=负债+所有者权益

C．有借必有贷，借贷必相等

D．资产增加记借方，权益增加记贷方

The purpose of the requirements definition phase is to produce a clear, complete, consistent, and testable (6) of the technical requirements for the software product.
During the requirements definition phase, the requirements definition team uses an iterative process to expand a broad statement of the system requirements into a complete and detailed specification of each function that the software must perform and each (7) that it must meet. The starting point is usually a set of high-level requirements from the (8) that describe the project or problem.
In either case, the requirements definition team formulates an overall concept for the system and then defines (9) showing how the system will be operated, publishes the system and operations concept document, and conducts a system concept review (SCR).
Following the SCR, the team derives (10) requirements for the system from the high level requirements and the system and operations concept. Using structured or object-oriented analysis the team specifies the software functions and algorithms needed to, satisfy each detailed requirement.

A．criterion

B．standard

C．model

D．system