關(guān)于資產(chǎn)負(fù)債表中,“預(yù)付款項(xiàng)”項(xiàng)目的填列的說(shuō)法中,正確的是( ?。?/p>
- A
“預(yù)付賬款”和“應(yīng)付賬款”科目所屬明細(xì)科目期末借方余額合計(jì)數(shù),減去預(yù)付賬款計(jì)提的壞賬準(zhǔn)備
- B
“預(yù)付賬款”和“預(yù)收賬款”科目所屬明細(xì)科目期末借方余額合計(jì)數(shù),減去預(yù)付賬款計(jì)提的壞賬準(zhǔn)備
- C
“預(yù)付賬款”和“應(yīng)付賬款”科目所屬明細(xì)科目期末借方余額合計(jì)數(shù)
- D
“預(yù)付賬款”和“預(yù)收賬款”科目所屬明細(xì)科目期末借方余額合計(jì)數(shù)