单选题：企业2010年1月售出的产品2010年3月被退回时，其冲减的销售收入应在退回当期计入（　　）科目的借方。

题目内容：
企业2010年1月售出的产品2010年3月被退回时，其冲减的销售收入应在退回当期计入（　　）科目的借方。 A．营业外收入
B．营业外支出
C．利润分配
D．主营业务收入

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