题目内容

财产清查中,盘盈一台手提电脑,全新的市价为:10000元,八成新。在批准处理以前的会计分录为( )。

A. 借:固定资产 10000
贷:待处理财产损益 10000
B. 借:固定资产 8000
贷:待处理财产损益 8000
C. 借:待处理财产损益 10000
贷:营业外收入 10000
D. 借:待处理财产损益 8000
贷:营业外收入 8000

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