根据国际收支账户的记账规则，以下()项包含的内容都应该记入借方。
A．反映进口实际资源的经常项目，反映资产减少的金融项目B．反映进口实际资源的经常项目，反映资产增加的金融项目C．反映进口实际资源的经常项目，反映负债增加的金融项目D．反映进口实际资源的经常项目，反映负债减少的金融项目

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