【单选题】【消耗次数：1】
村集体经济组织按照经批准的方案，从收益中提取福利费时，贷记的科目是（ ）。
①
应付福利费
②
应付工资
③
短期借款
④
应付款
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按照医务及福利部门人员工资的一定比例计提的应付福利费，应计入[填空] 而不应在[填空] 中列支。
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