单选题:某企业资产总额为100万元,发生下列三笔经济业务:向银行借款20万元存入银行;用银行存款偿还借款5万元;收回应收账款4万

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题目内容:
某企业资产总额为100万元,发生下列三笔经济业务:向银行借款20万元存入银行;用银行存款偿还借款5万元;收回应收账款4万元存人银行。其资产总额现为(  )万元。 A. 115
B. 119
C. 111
D. 71
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