Positive SSL
1 105. 預付保險費$60,000,本期耗用$15,000,則下列有關調整分錄之敘述何者正確
A 借方保險費用$45,000
B 貸方預付保險費$45,000
C 調整後之預付保險費餘額$15,000
D 借方保險費用$15,000