选择题：下列各项，不通过“其他货币资金”科目核算的是（）。

题目内容：

下列各项，不通过“其他货币资金”科目核算的是（）。 A 信用证保证金存款
B 备用金
C 存出投资款
D 银行本票存款

参考答案：

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