Which of the statements about deficit, surplus, the relationship of debtor and creditor is correct?

A.Deficit forms net debtor, surplus forms net creditor.

B.Deficit forms creditor, surplus forms creditor.

C.Deficit forms debtor, surplus forms net creditor.

D.Deficit forms net debtor, surplus forms creditor.

正确答案：Deficit forms net debtor, surplus forms net creditor.