问题：
[单选题]现金处理中,发现现金短缺 300 元,研究决定由出纳赔偿 200 元, 余额报损,则批准处理后的会计分录为( )。
A、借:库存现金 300贷:待处理财产损溢 300
B、借:待处理财产损溢 300 贷:库存现金 300
C、借:其他应收款 200 营业外支出 100贷:待处理财产损溢 300
D、借:其他应收款 200 管理费用 100 贷:待处理财产损溢 300
参考答案：
D
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