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【单选题】
甲企业属于小规模纳税企业,适用的增值税税率为3%,因遭受火灾毁损库存原材料一批,发现系由管理不善造成的,该材料的成本为117万元,残料价值7万元,保险公司应赔偿80万元。假定不考虑其他因素,下列关于毁损的会计处理说法不正确的是( )。
A.
应贷记“应交税费——应交增值税（进项税额转出）3.51万元
B.
借记“管理费用”30万元
C.
借记“其他应收款”80万元
D.
毁损净损失为贷记待处理财产损溢30万元
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【单选题】The possibility of a murder _____, the police have set about looking for the clues to her suicide. [     ]
A.
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查看完整题目与答案