单选题:下列各项中不属于“利润分配”账户的明细科目的是(  )。

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题目内容:

下列各项中不属于“利润分配”账户的明细科目的是(  )。 A.提取法定盈余公积
B.应付现金股利或利润
C.资本公积
D.未分配利润

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