题目内容 (请给出正确答案)
提问人:网友z*****n 发布时间:2022年5月1日 23:10
[单选题]

2004年7月1日,甲企业按面值发行3年期、到期一次还本付息、年利率6%(不计复利)、面值总额为5000万元的债券。2005年12月31日“应付债券”科目的账面余额为 ( )万元。

A . 5 150B . 5 600C . 5 000D . 5 450

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