不定项选择题：甲公司收到一张商业承兑汇票，面值为400 000元，抵偿应收的产品货款。会计分录正确的是（　　）。

题目分类：会计基础
题目类型：不定项选择题
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题目内容：

甲公司收到一张商业承兑汇票，面值为400 000元，抵偿应收的产品货款。会计分录正确的是（　　）。 A．借：应收账款400 000
贷：应收票据．400 000
B．借：应付票据400 000
贷：应收票据400 000
C．借：应收票据400 000
贷：应收账款400 000
D．借：应收票据400 000
贷：应付账款400 000

参考答案：【答案仅供学习，请勿对照自行用药等】

答案解析：

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