题目：
某制药公司从2001年开始计提坏账准备金，年底应收账款余额300万元，应收票据余额60万元，预收账款余额40万元。则该企业当年应纳税所得额中准予扣除的坏账准备金为 ( )万元。
A．0.3
B．1.5
C．1.8
D．2
答案：
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参考答案：A
某制药公司从2001年开始计提坏账准备金，年底应收账款余额300万元，应收票据余额6
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