单选题:现金处理中,发现现金短缺300元,研究决定由出纳赔偿200元,余额报损,则批准理后的会计分录为(  )。

  • 题目分类:会计基础
  • 题目类型:单选题
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题目内容:
现金处理中,发现现金短缺300元,研究决定由出纳赔偿200元,余额报损,则批准理后的会计分录为(  )。 A.借:库存现金300
   贷:待处理财产损溢300
B.借:待处理财产损溢300
   贷:库存现金300
C.借:其他应收款200
   营业外支出100
   贷:待处理财产损溢300
D.借:其他应收款200
   管理费用100
   贷:待处理财产损溢300

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