母公司本年末应收子公司账款余额大于上年末余额时,在个别财务报表中应补提坏账准备,在合并工作底稿中应()。
A.增加管理费用
B.冲减管理费用
C.冲减资产减值损失
D.增加资产减值损失
正确答案是C
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