登录之后可查看解析

D is corrent. Some financial instruments are recognized as assets, and the amount recognized reflects the risk of accounting loss to the entity. Some financial instruments are recognized as liabilities, and the possible sacrifice needed to settle the obligation under the terms of the financial instrument cannot exceed the amount recognized on the balance sheet. Therefore, financial instruments may be recognized as assets or liabilities.
A is incorrect.   Some financial instruments are recognized as assets, and the amount recognized reflects the risk of accounting loss to the entity. Some financial instruments are recognized as liabilities, and the possible sacrifice needed to settle the obligation under the terms of the financial instrument cannot exceed the amount recognized on the balance sheet. Therefore, financial instruments may be recognized as assets or liabilities.  
A is incorrect.   Some financial instruments are recognized as assets, and the amount recognized reflects the risk of accounting loss to the entity. Some financial instruments are recognized as liabilities, and the possible sacrifice needed to settle the obligation under the terms of the financial instrument cannot exceed the amount recognized on the balance sheet. Therefore, financial instruments may be recognized as assets or liabilities.  
C is incorrect.  Some financial instruments are recognized as assets, and the amount recognized reflects the risk of accounting loss to the entity. Some financial instruments are recognized as liabilities, and the possible sacrifice needed to settle the obligation under the terms of the financial instrument cannot exceed the amount recognized on the balance sheet. Therefore, financial instruments may be recognized as assets or liabilities.