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【单选题】
在行政单位其他资金来源结转结余的核算中,按照规定缴回非财政拨款结转资金的,按照实际缴回资金数额应()。
A.
借:非财政拨款结转/非财政拨款结余-年初余额调整 贷:资金结存--货币资金
B.
借:资金结存--货币资金 贷:非财政拨款结转/非财政拨款结余-年初余额调整
C.
借:财政拨款结余-单位内部调剂 贷:财政拨款结转-单位内部调剂
D.
借:非财政拨款结转-缴回资金 贷:资金结存-货币资金
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