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【单选题】
某公司采用科目汇总表账务处理程序,20x8年4月1日至10日有关原材料的业务如下(不考虑相关税费):(1)以银行存款购进甲材料75000元,乙材料38550元;(2)收到抵账甲材料50000元;(3)生产车间领用甲材料67350元,乙材料37000元;(4)在建工程领用甲材料7000元。根据以上资料,下列关于登记原材料总账的各项,正确的是()。A.
原始凭证→原始凭证汇总表→编制记账凭证→登记原材料总账借方发生额163550元，登记原材料总账贷方发生额111350元
B.
原始凭证→原始凭证汇总表→编制记账凭证→编制科目汇总表→登记原材料总账借方发生额163550元，登记原材料总账贷方发生额111350元
C.
原始凭证→原始凭证汇总表→编制记账凭证→编制汇总记账凭证表→登记原材料总账借方发生额163550元，登记原材料总账贷方发生额111350元
D.
原始凭证→原始凭证汇总表→编制记账凭证→编制汇总转账凭证表→登记原材料总账借方发生额163550元，登记原材料总账贷方发生额111350元
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A.
remind… at
B.
remind… on
C.
remind… to
D.
remind… of
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A.
true
B.
false
C.
uncertain
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