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【单选题】
已经转销的应收账款以后又收回的,应做的会计处理是( )。A.
借:坏账准备 贷:资产减值损失
B.
借:坏账准备 贷:应收账款
C.
借:应收账款 贷:坏账准备 借:银行存款 贷:应收账款
D.
借:坏账准备 贷:资产减值损失 借:银行存款 贷:应收账款
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