登录之后可查看解析

D is corrent. The requirement is to identify the assumption that means that money is the common denominator of economic activity. CON 5, para 71, provides that the monetary unit is the common denominator of economic activity and provides a basis for accounting measurement.
A is incorrect.   The requirement is to identify the assumption that means that money is the common denominator of economic activity. CON 5, para 71, provides that the monetary unit is the common denominator of economic activity and provides a basis for accounting measurement.  
A is incorrect.   The requirement is to identify the assumption that means that money is the common denominator of economic activity. CON 5, para 71, provides that the monetary unit is the common denominator of economic activity and provides a basis for accounting measurement.  
A is incorrect.   The requirement is to identify the assumption that means that money is the common denominator of economic activity. CON 5, para 71, provides that the monetary unit is the common denominator of economic activity and provides a basis for accounting measurement.