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企业决定处理一批多余A材料10吨，账面单位成本500元，单位售价700元，企业开出发票账单，销售货款已收到并存人银行。结转已销售A材料的实际成本时，会计分录为（）。

A. 借：原材料5000；贷：其他业务成本5000
B. 借：原材料7000；贷：其他业务成本7000
C. 借：其他业务成本5000；贷：原材料5000
D. 借：其他业务成本7000；贷：原材料7000

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企业决定处理一批多余A材料10吨，账面单位成本500元，单位售价700元，企业开出发票账单，销售货款已收到并存人银行。结转已销售A材料的实际成本时，会计分录为（）。

A. 借：原材料5000；贷：其他业务成本5000 B. 借：原材料7000；贷：其他业务成本7000 C. 借：其他业务成本5000；贷：原材料5000 D. 借：其他业务成本7000；贷：原材料7000

铸造与翻砂是一回事

ADC256碳粉即将耗尽是指剩余打印页数不超过1000页。

先进团支部的评选步骤有哪些（）

A. 借：原材料5000；贷：其他业务成本5000
B. 借：原材料7000；贷：其他业务成本7000
C. 借：其他业务成本5000；贷：原材料5000
D. 借：其他业务成本7000；贷：原材料7000