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【单选题】
大海公司期末存货采用成本与可变现净值孰低法计价,并按照单个存货项目计提存货跌价准备。 2017 年 12 月 31 日 ,库存 A 产品的成本为 1 400 万元,其可变现净值为 1 300 万元 ; 库存 B 产品的成本为 1 250 万元,其可变现净值为 1 300 万元 ( 假设存货跌价准备期初余额为 0) 。 2017 年 12 月 31 日 ,大海公司应计提的存货跌价准备金额为( ) 万元。A.
100
B.
150
C.
50
D.
0
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