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【单选题】
某企业“银行存款”账户的期初余额是80 000元，本期贷方发生额是62 400元。期末余额是47 600元。则该账户的本期借方发生额是（ ）元。A.
30 000
B.
94 800
C.
65 200
D.
190 000
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