【单选题】资产负债表中的“存货”项目,应根据( )。The items of "inventory" in the balance sheet should be filled based on ( ).
A.
“存货”账户的期末借方余额直接填列The end-of-period debit balances of the "inventory" account
B.
“原材料”账户的期末借方余额直接填列The end-of-period debit balance of the "raw materials" account
C.
“原材料”、“生产成本”和“库存商品”等账户的期末借方余额之和再加或减相关“成本差异”及“跌价准备”账户后进行填列The sum of end-of-period debit balances in accounts such as "raw materials", "production costs" and "merchandise inventory " after adding or subtracting from the relevant "cost differences" and "depreciation provisions" accounts.
D.
“原材料”、“在产品”和“库存商品”等账户的期末借方余额之和填列The sum of end-of-period debit balances of accounts such as "raw materials", "products in process" and "merchandise inventory "