[单选题]购进一辆汽车300000元 ，用支票支付200000元，余下100000元尚未支付，则会计分录应为（ ） 。
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2023-11-01 15:05:57|
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[单选题]购进一辆汽车300000元 ，用支票支付200000元，余下100000元尚未支付，则会计分录应为（ ） 。
A.借：银行存款300000 贷：固定资产200000 应付账款100000
B.借：固定资产200000 应付账款100000 贷：银行存款300000
C.借：固定资产300000 贷：银行存款200000 应付账款100000
D.借：应付账款300000 贷：固定资产200000 银行存款100000
A.借：银行存款300000 贷：固定资产200000 应付账款100000
B.借：固定资产200000 应付账款100000 贷：银行存款300000
C.借：固定资产300000 贷：银行存款200000 应付账款100000
D.借：应付账款300000 贷：固定资产200000 银行存款100000
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