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【单选题】
甲公司在财产清查中发现毁损L材料300千克,实际单位成本为100元,批准前甲公司应编制如下会计分录:A.
借: 原材料 30000 贷: 待处理财产损溢 30000
B.
借: 待处理财产损溢 30000 贷: 原材料 30000
C.
借: 原材料 3000 贷: 待处理财产损溢 3000
D.
借: 原材料 300000 贷: 待处理财产损溢 300000
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