债权人豁免本级政府财政承担偿还责任的借入主权外债本息时,财政总预算会计贷记“待偿债净资产”科目,应借记的科目是( )。
A.借入款项
B..应长期政府债券
C.上解收入
D.一般公共预算本级支出
正确答案是A
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