下列關(guān)于資產(chǎn)負(fù)債表中“應(yīng)收賬款”項目填列依據(jù)的表述中,正確的有(?。?/span>
- A
“應(yīng)收賬款”科目所屬明細(xì)科目的借方余額之和減去“壞賬準(zhǔn)備”賬戶中有關(guān)應(yīng)收賬款計提的壞賬準(zhǔn)備期末余額
- B
“應(yīng)收賬款”科目所屬明細(xì)科目的貸方余額之和減去“壞賬準(zhǔn)備”賬戶中有關(guān)應(yīng)收賬款計提的壞賬準(zhǔn)備期末余額
- C
“應(yīng)付賬款”科目所屬明細(xì)科目的貸方余額之和減去“壞賬準(zhǔn)備”賬戶中有關(guān)應(yīng)收賬款計提的壞賬準(zhǔn)備期末余額
- D
“預(yù)收賬款”科目所屬明細(xì)科目的借方余額之和減去“壞賬準(zhǔn)備”賬戶中有關(guān)應(yīng)收賬款計提的壞賬準(zhǔn)備期末余額