题目内容

某企业当月应缴纳城镇土地使用税20000元，房产税40000元，购买印花税票800元，企业会计处理正确的是( )。

A. 借：管理费用—城镇土地使用税 20000
—房产税 40000
—印花税 800
贷：应交税费—应交城镇土地使用税 20000
—应交房产税 40000
银行存款 800
B. 借：管理费用—城镇土地使用税 20000
—房产税 40000
—印花税 800
贷：应交税费—应交城镇土地使用税 20000
—应交房产税 40000
—应交印花税 800
C. 借：应交税费—应交城镇土地使用税 20000
—应交房产税 40000
—应交印花税 800
贷：银行存款 60800
D. 借：管理费用—城镇土地使用税 20000
—房产税 40000
—印花税 800
贷：银行存款 60800

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