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【单选题】
某企业2015年3月发生了如下经济业务:(1)预付下季度房租20000元;(2)收到5月份销售商品货款25000元,款项已存入银行;(3)购买1000元的办公用品;(4)预收购货方定金12000元,货物尚未发送。以权责发生制为核算基础时,5月份的收支净额为______元。
A.
24000
B.
16000
C.
4000
D.
36000
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