某企业主要生产销售A、B两种产品,结转已销售A产品成本138 000元;结转已销售B产品成本30 000元,则下列会计处理中正确的是( )。An enterprise mainly produces and sells two kinds of products A and B, carrying forward the cost of sold products A138,000 yuan and products B 30,000 yuan, which of the following accounting treatment is correct? ( ).
A.
借:库存商品——A产品 138 000 ——B产品 30 000 贷:主营业务成本 168 000 Debit : Merchandise inventory - product A 138 000 - product B 30 000 Credit : Prime operating cost 168 000
B.
借:主营业务成本 168 000 贷:库存商品——A产品 138 000 ——B产品 30 000 Debit : Prime operating cost 168 000 Credit : Merchandise inventory - product A 138 000 - product B 30 000
C.
借:其他业务成本 168 000 贷:库存商品——A产品 138 000 ——B产品 30 000 Debit : Other operating cost 168 000 Credit : Merchandise inventory - product A 138 000 - product B 30 000
D.
借:库存商品——A产品 138 000 ——B产品 30 000 贷:其他业务成本 168 000 Debit : Merchandise inventory - product A 138 000 - product B 30 000 Credit : Other operating cost 168 000