[单项选择]企业当月销售A产品300件，每件生产成本100元；B产品400件，每件生产成本300元，结转其主营业务成本，会计分录为( )。
A. 借：主营业务成本——A 30000 ——B 120000 贷：库存商品——A 30000 ——B 120000
B. 借：主营业务收入——A 30000 ——B 120000 贷：库存商品——A 30000 ——B 120000
C. 借：销售收入——A 30000 ——B 120000 贷：库存商品——A 30000 ——B 120000
D. 借：其他业务收入——A 30000 ——B 120000 贷：库存商品——A 30000 ——B 120000

Purple Cloud Mountain, whose name comes from the rainbows frequently appear on top of the mountain that gives the range a purple color. Hikers can climb up to the peaks, the tallest of which is 900 meters above sea level, while swimmers will be able to enjoy the 30 green pools on the range. During the warmer months, when the mean temperature is between 22-26 degrees Celsius, come here to swim, hike, fish, camp, barbecue, built campfires, pick wild fruit and, of course, dance and sing under the sky.
Yellow Stone Village, York Town, Connecticut (493-3453)
Getting there: There are a lot of double-deck buses to the mountain every day. Or you can go there by Tourist Train.
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