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【判断题】
收回某单位前欠货款 8 500 元存入银行,记账凭证误将贷“应收账款” 8 500 元填为贷“应付账款” 8 500 元,并已入账。该项错误正确的更正程序是 ( ) 。 A. 用红字借记“银行存款” 8500 元,贷记“应付账款” 8500 元 B. 用借记“银行存款” 8500 元,贷记“应收账款” 8500 元
A.
正确
B.
错误
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