Interest on a bank overdraft will be charged to a firm’s ______.

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问题 Interest on a bank overdraft will be charged to a firm’s ______.

选项 A、balance sheet
B、profit and loss account
C、current account
D、deposit account

答案B

解析 企业透支款项支付的利息,银行将该利息借记企业的损益类账户。charge a sum to sb.’s account将一笔金额借记某人账户。profit and loss account损益类账户。balance sheet资产负债表。current account活期存款账户。deposit account存款账户。
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