单选题:当调整账户与被调整账户的余额在不同方向时,应属于(  )。

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题目内容:
当调整账户与被调整账户的余额在不同方向时,应属于(  )。 A.附加账户
B.备抵附加账户
C.备抵账户
D.集合分配账户
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