【单选题】【消耗次数：1】
按总价法核算,销售方给予客户的现金折扣，会计上应当作为（）
①
A冲减产品销售收入
②
B财务费用
③
C销售费用
④
D营业外支出
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已知某企业营业收入300万元，营业成本200万，管理费用20万元，财务费用10万元，销售费用5万元，营业外收入8万元。填入利润表中的营业利润是（ ）
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