根據(jù)上述經(jīng)濟(jì)業(yè)務(wù)①,計(jì)算并結(jié)轉(zhuǎn)M完工產(chǎn)品生產(chǎn)成本,編制的會(huì)計(jì)分錄為( )。
- A
借記庫(kù)存商品-M產(chǎn)品98 600,貸記生產(chǎn)成本-M產(chǎn)品98 600
- B
借記生產(chǎn)成本-M產(chǎn)品98 600,貸記庫(kù)存商品-M產(chǎn)品98 600
- C
借記庫(kù)存商品-M產(chǎn)品83 100,貸記生產(chǎn)成本-M產(chǎn)品83 100
- D
借記生產(chǎn)成本-M產(chǎn)品83 100,貸記庫(kù)存商品-M產(chǎn)品83 100