不定项选择题：经批准后，转销现金盘盈的会计分录为（　　）。

题目分类：会计基础
题目类型：不定项选择题
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题目内容：

经批准后，转销现金盘盈的会计分录为（　　）。 A．借：待处理财产损溢l600
　　　贷：应付账款1000营业外收入600
B．借：待处理财产损溢l600
　　　贷：营业外收入1600
C．借：库存现金1600
　　　贷：营业外收入1600
D．借：库存现金1600
　　　贷：应付账款1000营业外收入600

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