4 年初資產負債表有預付保險費$6,300,當年度支付保險費$34,000以預付保險費列記,該年底尚有$5,800預付保險費未過期,則調整分錄應為:
(A)借:預付保險費$34,500
(B)借:保險費用$5,800
(C)借:預付保險費$5,800
(D)借:保險費用$34,500
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統計: A(17), B(12), C(18), D(301), E(0) #324986
統計: A(17), B(12), C(18), D(301), E(0) #324986