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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　下列会计科目中，不属于资产类的是（）。

　　A.应收账款

　　B.累计折旧

　　C.预收账款

　　D.预付账款

　　【正确答案】C

　　【答案解析】预收账款属于负债类科目，其他三项都属于资产类科目。

【我要纠错】责任编辑：肖肖

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