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1 10. 保險費帳內計有$9,000,其中屬於本期負擔者佔7/9,則期末調整分錄為
A 借:保險費$7,000,貸:預付保險費16$7,000
B 借:預付保險費$7,000,貸:保險費$7,000
C 借:保險費$2,000,貸:預付保險費$2,000
D 借:預付保險費$2,000,貸:保險費$2,000