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【单选题】
企业银行存款日记账余额与银行对账单余额不相符时,企业实际可动用的银行存款数额应是( )。A.
企业银行存款日记账的余额
B.
调节后相等的银行存款余额调节表上的金额
C.
银行对账单上企业存款余额
D.
企业账面余额与银行对账单余额最少的数额
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