—_____________, please?       —I think it’s about 5:30.

A．What time do you get up?

B．Where is your watch?

C．When is it?

D．What time is it?

关于借贷记帐法，下列说法不正确的是（）

A、有贷必有贷，借贷必相等是其原则

B、资产的增加登记在帐户的借方

C、费用的增加登记有帐户的借方

D、利润的增加登记在帐户的借方