单项选择题

增值税一般纳税人跨年出租房产的业务，如果合同约定承租方在最后一年的期末支付全部租金，出租方收到租金后开具增值税发票，出租方在第一年的期末会计处理为（ ）。

A.借：银行存款贷：主营业务收入
B.借：应收账款／应收票据贷：应交税费—未交增值税主营业务收入
C.借：应收账款／应收票据贷：应交税费—应交增值税（销项税额）主营业务收入
D.借：应收账款／应收票据贷：应交税费一待转销项税额主营业务收入
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