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【单选题】
甲公司编制现金预算的相关资料如下：资料一：甲公司预计2018年每季度的销售收入中，有70%在本季度收到现金,30%在下一季度收到现金，不存在坏账。2017年末应收账款余额为零。不考虑增值税及其他因素的影响。资料二：甲公司2018年末各季度的现金预算如下表所示：甲公司2018年各季度现金预算季度一二三四期初现金余额500(B)10881090预计销售收入2000300040003500现金收入(A)2700(C)3650现金支出1500*36501540现金余缺*-700*(D)向银行借款****归还银行借款及利息****期末现金余额1000***要求：（1）计算2018年末预计应收账款余额。（2）计算表中用字母代表的数值。
A.
（1）2018年末预计应收账款余额=1050（） （2）A=1200（） B=1100（） C=3600（） D=3100（）
B.
（1）2018年末预计应收账款余额=1150（） （2）A=1400（） B=1000（） C=3600（） D=3100（）
C.
（1）2018年末预计应收账款余额=1050（） （2）A=1400（） B=1000（） C=3700（） D=3200（）
D.
（1）2018年末预计应收账款余额=1150（） （2）A=1200（） B=1100（） C=3700（） D=3200（）
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