信息详情页
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=101309, PageTitles=null, BodyText= 多项选择题
资产负债表中“应收账款”项目应根据（ ）之和减去“坏账准备”账户中有关应收账款计提的坏账准备期末余额填列。
A.“应收账款”科目所属明细科目的借方余额
B.“应收账款”科目所属明细科目的贷方余额
C.“应付账款”科目所属明细科目的贷方余额
D.“预收账款”科目所属明细科目的借方余额
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=661, CatalogInnerCode=000009000004000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=广东会计从业无纸化考试《会计基础》每日一练：资产负债表, SubTitle=广东《会计基础》每日一练：资产负债表, ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=huanglanlan, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201206/11hu233036082.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=133938464400000, ReferName=null, ReferURL=null, Keyword=会计基础,每日一练,广东, RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2012-06-11 11:17:24.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=,广东,, Source=正保会计网校, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM180088, Prop2=0, Prop3=null, Prop4=null, AddUser=huanglanlan, AddTime=2012-06-11 11:17:24.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=广东会计从业无纸化考试《会计基础》每日一练：资产负债表, Link=/new/15_24_201206/11hu233036082.shtml, ContentPageSize=1, Content= 多项选择题
资产负债表中“应收账款”项目应根据（ ）之和减去“坏账准备”账户中有关应收账款计提的坏账准备期末余额填列。
A.“应收账款”科目所属明细科目的借方余额
B.“应收账款”科目所属明细科目的贷方余额
C.“应付账款”科目所属明细科目的贷方余额
D.“预收账款”科目所属明细科目的借方余额
}