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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　资产负债表中的“存货”项目，应根据（　　）。

　　A.“存货”科目的期末借方余额直接填列

　　B.“原材料”科目的期末借方余额直接填列

　　C.“原材料”、“生产成本”和“库存商品”等科目的期末借方余额之和减去“存货跌价准备”等账户期末余额后的金额填列

　　D.“原材料”、“工程物资”和“库存商品”等科目的期末借方余额之和填列

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