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以下关于国库存款的相关账务处理，不正确的是

高老师2年前 (2024-03-25)政府与事业单位会计(00070)6

以下关于国库存款的相关账务处理，不正确的是

A.收到预算收入时，借记“国库存款”科目

B.国库库款减少时，应借记“国库存款”科目

C.收到国库存款利息收入时，借记“国库存款”科目

D.收到来源不清的款项时，借记“国库存款”科目

正确答案是B

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