“累计折旧”账户期末余额等于()。
A.期初借方余额+本期贷方发生额-本期借方发生额
B.期初借方余额+本期借方发生额-本期贷方发生额
C.期初贷方余额+本期贷方发生额-本期借方发生额
D.期初贷方余额+本期借方发生额-本期贷方发生额
正确答案是C
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