An entry made to record an accrual, such as bad debt expense, that is not yet reflected in the accounting system is best described as a(n):（）

A. ledger entry.

B. adjusting entry.

C. trial balance entry.

理财产品的销售起点金额不得低于( )万元人民币(或等值外币)。

A．三

B．五

C．八

D．十