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【单选题】
资产负债表中的“存货”项目,应根据 。
A.
“存货”账户的期末借方余额直接填列
B.
“原材料”账户的期末借方余额直接填列
C.
“原材料”、“生产成本”和“库存商品”等账户的期末借方余额之和,减去“存货跌价准备”科目期末余额后的金额填列
D.
“原材料”、“在产品”和“库存商品”等账户的期末借方余额之和填列
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