一、单项选择题1.子公司上期从母公司购入的50万元存货全部在本期实现销售,取得70万元的销售收入,该项存货母公司的销售成本40万元,在母公司编制本期合并报表时所作的抵销分录为()。A、借:期初未分配利润200000,贷:主营业务成本200000;B、借:期初未分配利润100000,贷:存货10000 First, the individual multiple-choice questions 1. Subsidiaries purchased from the parent company in the previous period, 500,000 yuan of inventory all achieved sales in the current period, achieved 700,000 yuan in sales revenue, the inventory of the parent company’s sales cost 400,000 yuan, the parent company The preparation of the current consolidated statement of offset entries (). A, by: undistributed profit at the beginning of 200000, credit: the main business costs 200000; B, by: the beginning of undistributed profits 100000, credit: stock 10000