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【单选题】
2012年3月5日,企业缴纳上月未交的增值税5000元,处理该业务借记的会计科目是( )。
A.
应交税费—未交增值税
B.
应交税费—应交增值税(已交税金)
C.
应交税费—应交增值税(转出未交增值税)
D.
应交税费—应交增值税(转出多交增值税)
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B.
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