翻译句子.

1. She started work as a junior reporter on a local newspaper.

2. He is three years senior to me.

3. David's mark is inferior to that of Bob.

在按应收账款余额计提坏账准备的情况下，已核销的坏账又重新收回时，应贷记（）。

A.营业外收入

B.应收账款

C.坏账准备

D.管理费用