信息详情页
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=92237, PageTitles=null, BodyText= 单项选择题
按所归属的会计要素不同，“预收账款”属于（ ）类科目。
A.资产
B.负债
C.所有者权益
D.成本
【正确答案】B
【答案解析】“预收账款”属于负债类科目。
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=661, CatalogInnerCode=000009000004000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=上海会计从业资格无纸化考试《会计基础》每日一练：预收账款, SubTitle=上海《会计基础》每日一练：预收账款, ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=lvfangjuan, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201111/15lv151152930.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=132133680300000, ReferName=null, ReferURL=null, Keyword=会计从业资格无纸化考试,会计基础,预收账款, RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2011-11-15 14:00:03.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=,上海,, Source=正保会计网校论坛, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM171016, Prop2=0, Prop3=null, Prop4=null, AddUser=lvfangjuan, AddTime=2011-11-15 14:00:03.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=上海会计从业资格无纸化考试《会计基础》每日一练：预收账款, Link=/new/15_24_201111/15lv151152930.shtml, ContentPageSize=1, Content= 单项选择题
按所归属的会计要素不同，“预收账款”属于（ ）类科目。
A.资产
B.负债
C.所有者权益
D.成本
【正确答案】B
【答案解析】“预收账款”属于负债类科目。
}