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Tue Jun 12 15:58:48 CST 2018
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某企业应付账款总分类科目期初余额为贷方10 000元,明细账分别为:甲、乙、丙三厂。其中:甲厂贷方4 000元,乙厂贷方3 500元,本期又向丙厂购入原材料一批货款2 000元,款未付。则应付账款科目丙厂明细科目的期末余额为( )。
A.借方2 500元
B.贷方4 500元
C.贷方2 000元
D.借方4 500元
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某企业应付账款总分类科目期初余额为贷方10 000元,明细账分别为:甲、乙、丙三厂。其中:甲厂贷方4 000元,乙厂贷方3 500元,本期又向丙厂购入原材料一批货款2 000元,款未付。则应付账款科目丙厂明细科目的期末余额为( )。
A.借方2 500元
B.贷方4 500元
C.贷方2 000元
D.借方4 500元
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