【单选题】天成企业销售B产品价款50 000元,增值税销项税额为6 500元,款项暂未收到,下列会计处理中不正确的有( )。Tiancheng Enterprise sells product B at a price of 50,000 yuan and VATof 6,500 yuan. The amount has not yet been received. The following ...
A.
借记“应收账款”账户56 500元Debited 56,500 yuan to "accounts receivable" account
B.
借记“银行存款”账户56 500元Debited 56,500 yuan to the "cash in bank" account
C.
贷记“应交税费——应交增值税(销项税额)”账户6 500元Credited 6,500 yuan to the account of "taxable payable - Value Added Tax payable"
D.
贷记“主营业务收入”账户50 000元Credited 50,000 yuan to "prime operated revenue" account