单项选择题
某企业生产的A产品15台现已完工,总成本38 500元,验收入库,结转成本,该企业正确的会计处理应该是( )。15 product A have been completed by an enterprise , with a total cost of 38,500 yuan. They are checked and stored and carried over. The correct accounting treatment of the enterprise should be ( ).
A.
借:库存商品——A产品 38 500 贷:生产成本——A产品 38 500
Debit : Merchandise inventory - product A 38 500 Credit : Production cost - product A 38 500
B.
借:生产成本——A产品 38 500 贷:库存商品——A产品 38 500
Debit : Production cost - product A 38 500 Credit : Merchandise inventory - product A 38 500
C.
借:库存商品——A产品 38 500 贷:主营业务成本——A产品 38 500
Debit : Merchandise inventory - product A 38 500 Credit : Prime operating cost - product A 38 500
D.
借:主营业务成本——A产品 38 500 贷:库存商品——A产品 38 500
Debit : Prime operating cost - product A 38 500 Credit:Merchandise inventory - product A 38 500