单选题 Owners' equity is measured by subtracting liabilities from assets. This sentence can be described as the following equation ______.
A. ASSETS - LIABILITIES + OWNER'S EQUITY
B. ASSETS - LIABILITIES = OWNER'S EQUITY
C. OWNER'S EQUITY = ASSETS + LIABILITIES
D. OWNER'S EQUITY = LIABILITIES - ASSETS

【正确答案】 B
【答案解析】