What is the leading table for FI/CO document replication from SAP source systems?

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What is the leading table for FI/CO document replication from SAP source systems?
A . Central Finance transfer table (CFIN_ACCHD)
B . Controlling document header table (COBK)
C . Documents header table (/1LT/CF_E_HEADER)
D . Accounting document header table (BKPF)

Answer: A

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