下列哪一项不属于主板的组成部分

A.对外贸易中长期融资
B.对外贸易短期融资
C.项目融资
D.进出口融资

ayment on 24,000 sales was received on April 8 and the remaining payment on 16,000 sales was received on April 27. Assuming Kelvin uses the net method of accounting for sales discounts, the entry recorded on April 27 would include a:A．debit to Cash and credit to Accounts Receivable for 15,840．B．debit to Accounts Receivable and credit to Sales Revenue for 40,000．C．debit to Accounts Receivable and credit to Sales Discounts Forfeited for 160．D．debit to Cash and credit to Sales Discounts Forfeited for ＄400．