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Tue Jun 12 15:58:48 CST 2018
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某企业月末编制试算平衡表时，因“原材料”账户的余额计算不正确，导致试算平衡中月末借方余额合计为65 000元，而全部账户月末贷方余额合计为60 000元，则“原材料”账户（ ）。
A.余额多记5 000元
B.余额少记5 000元
C.为贷方余额
D.为借方余额
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某企业月末编制试算平衡表时，因“原材料”账户的余额计算不正确，导致试算平衡中月末借方余额合计为65 000元，而全部账户月末贷方余额合计为60 000元，则“原材料”账户（ ）。
A.余额多记5 000元
B.余额少记5 000元
C.为贷方余额
D.为借方余额
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