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【单选题】
2018年12月1日某公司“坏账准备——应收账款”科目贷方余额为1万元。12月16日收回已作坏账转销的应收账款1万元,12月31日“应收账款”科目余额为120万元,经减值测试,应收账款的预计未来现金流量现值为108万元,不考虑其他因素,12月31日该公司应计提的坏账准备余额为( )万元。A.
13
B.
12
C.
10
D.
11
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