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【单选题】
某母公司和两个子公司合并报表工作底稿中“营业收入”项目合计数为1920 000元,抵销分录借方发生额为50 000元,则合并数为( )。
A.
920000 元
B.
970000元
C.
1016 000元
D.
1 870000 元
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