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下列各項(xiàng)中，應(yīng)記入“壞賬準(zhǔn)備”科目借方的項(xiàng)目有（ ）。
A.經(jīng)批準(zhǔn)轉(zhuǎn)銷的壞賬
B.結(jié)轉(zhuǎn)確實(shí)無法支付的應(yīng)付賬款
C.年末按應(yīng)收賬款余額的一定比例計(jì)提的壞賬準(zhǔn)備
D.期末轉(zhuǎn)回多計(jì)提的壞賬準(zhǔn)備
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下列各項(xiàng)中，應(yīng)記入“壞賬準(zhǔn)備”科目借方的項(xiàng)目有（ ）。
A.經(jīng)批準(zhǔn)轉(zhuǎn)銷的壞賬
B.結(jié)轉(zhuǎn)確實(shí)無法支付的應(yīng)付賬款
C.年末按應(yīng)收賬款余額的一定比例計(jì)提的壞賬準(zhǔn)備
D.期末轉(zhuǎn)回多計(jì)提的壞賬準(zhǔn)備
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