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【单选题】
(2018.4)“预付账款”账户期初借方余额300 000元,本期增加发生额80 000元,本期减少发生额120 000元。则该账户的期末余额应为( )
A.
借方余额100 000元
B.
借方余额260 000元
C.
借方余额340 000元
D.
借方余额380 000元
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