按总分类科目核算的（）设计明细科目：如原材料、库存商品-湖北继续教育网网校

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[单选题]按总分类科目核算的（）设计明细科目：如原材料、库存商品

A种类或存放地点

B核算对象

C来源或支出的用途

D涉及的部门

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