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Tue Jun 12 15:58:48 CST 2018
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“应收账款”账户的期末余额等于（ ）。
A.期初余额＋本期借方发生额－本期贷方发生额
B.期初余额－本期借方发生额－本期贷方发生额
C.期初余额＋本期借方发生额＋本期贷方发生额
D.期初余额－本期借方发生额＋本期贷方发生额
【正确答案】A
【答案解析】应收账款是资产类账户，增加额计入借方，减少额计入贷方，期末余额在借方，所以期末余额＝期初余额＋本期借方发生额－本期贷方发生额。
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“应收账款”账户的期末余额等于（ ）。
A.期初余额＋本期借方发生额－本期贷方发生额
B.期初余额－本期借方发生额－本期贷方发生额
C.期初余额＋本期借方发生额＋本期贷方发生额
D.期初余额－本期借方发生额＋本期贷方发生额
【正确答案】A
【答案解析】应收账款是资产类账户，增加额计入借方，减少额计入贷方，期末余额在借方，所以期末余额＝期初余额＋本期借方发生额－本期贷方发生额。
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