企业购买原材料前从银行转账50000元作为预付账款，以下关于该原材料还未入库时的会计分录（不考虑相关税费），正确的是（）。

A.借：原材料50000贷：银行存款50000

B.借：原材料50000贷：预付账款50000

C.借：在途物资50000贷：预付账款50000

D.借：在途物资50000贷：银行存款50000

—I have great_____ in finishing the work by myself. Could you help me?

—No problem.

A．fun

B．problem

C．difficulty

D．advice