Mother’ s Day is coming . I’ m thinking about _____ .

A．what present I gave her

B．where we had a big meal

C．how I will give her a surprise

D．if I planned a party for her

甲企业一笔4 000元的应收账款无法收回，经批准确认为坏账，甲企业应编制的会计分录为( )。

A．借：管理费用4 000贷：应收账款 4 000

B．借：资产减值损失4 000贷：坏账准备 4 000

C．借：坏账准备4 000贷：应收账款 4 000

D．借：坏账准备4 000贷：管理费用 4 000