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关于“机械作业”账户的设置,下列选项不正确的是()。

单选题
2021-09-01 23:38
A、借方登记发生的各项机械作业费用
B、贷方登记月末分配记入“工程施工——合同成本”账户的机械化施工和运输作业成本
C、本账户期末借方余额表示月末未分配计入“工程施工--合同成本”账务的机械作业费用
D、本账户期末结转后应无余额
查看答案

正确答案
C

试题解析

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