免費(fèi)問(wèn)答

你好；?? 資產(chǎn)負(fù)債表往來(lái)款科目根據(jù)期末余額來(lái)編制。 “應(yīng)收賬款”=應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)＋預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列； “預(yù)收款項(xiàng)”=應(yīng)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)＋預(yù)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列； “應(yīng)付賬款”=應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)＋預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列； “預(yù)付款項(xiàng)”=根據(jù)應(yīng)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)＋預(yù)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)計(jì)算填列； “其他應(yīng)收款”=根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)＋其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)一計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列； “其他應(yīng)付款”=根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)＋其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列。 ??