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某公司2007年1月初“應(yīng)付賬款”科目貸方余額30 000元，當(dāng)月預(yù)收購(gòu)貨單位訂金1 000元，欠供貨商貨款23 400元（含增值稅3 400元），已歸還原欠貨款20 000元，當(dāng)月“應(yīng)付賬款”科目期末余額為（ ）元。
A.33 400
B.29 000
C.31 000
D.34 400
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某公司2007年1月初“應(yīng)付賬款”科目貸方余額30 000元，當(dāng)月預(yù)收購(gòu)貨單位訂金1 000元，欠供貨商貨款23 400元（含增值稅3 400元），已歸還原欠貨款20 000元，當(dāng)月“應(yīng)付賬款”科目期末余額為（ ）元。
A.33 400
B.29 000
C.31 000
D.34 400
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