【例题1·单选题】(2019年)某事业单位年末按规定结转某项目财政拨款结余资金50 000元,下列各项中,会计处理正确的是( )。 A. 借:财政拨款结转 50 000 贷:其他结余 50 000 B. 借:财政拨款结转 50 000 贷:非财政拨款结余 50 000 C. 借:财政拨款结转 50 000 贷:专用结余 50 000 D. 借:财政拨款结转 50 000 贷:财政拨款结余 50 000
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