A、复式记账是把每笔交易记录成贷方和借方的会计方法。
B、复式记账是把每笔交易记录成借方和贷方的会计方法。
C、分类账是把每笔交易记录成贷方和借方的会计方法。
D、以上答案都不对。
Translate the news into Chinese: The former chief executive of Volkswage Martin Winterkorn has been charged in the United States in relation to the diesel emissions scandal. Volkswagen admitted in 2015 to installing software in diesel vehicles to cheat in emissions tests. Mr. Winterkorn resigned over the matter, but denies knowing of any wrongdoing at the time. US prosecutors say he already knew a year earlier. He's accused of defrauding both the American government and millions of American consumers who bought VW cars, thinking that the emissions were lower than they actually were. And he's also accused of violating what's known as the Clean Air Act by making false representations to regulators. So these are four charges and really unprecedented in the US both in terms of convictions for generally any corporate executive and what certainly never happens is that a foreign chief executive gets charged in a suit of this scale.
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