题目内容

甲公司赊销一批商品，价款共15 000元，根据该经济业务应编制的会计分录是()。

A. 借：应收账款 15 000 贷：库存商品 15 000
B. 借：应收账款 15 000 贷：主营业务收入 15 000
C. 借：库存商品 15 000 贷：应收账款 15 000
D. 借：主营业务收入 15 000 贷：应收账款 15 000

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