题目内容（请给出正确答案）

[主观题]

What does the accountant do in recording assets and liabilities according to the stable-mo

netary-unit concept？

A．He simply adds all the amounts together.

B．He puts the assets and liabilities on the balance sheet objectively.

C．He makes restatement if the value of money depreciates.

D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.

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