问题：
[单选题]“应收帐款” 账户初期余额为5 000元,本期借方发生额为6 000元,贷方发生额为4 000元,则期末余额为( )。
A、借方5 000
B、贷方3 000
C、借方7 000
D、贷方2 000
参考答案：
C
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