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您好，現(xiàn)在考得好難，還考重分類。下面是重分類總結(jié)，應(yīng)收賬款還要考慮壞賬準(zhǔn)備 資產(chǎn)負(fù)債表中可能存在重分類的科目有：應(yīng)收賬款與預(yù)收賬款；應(yīng)付賬款與預(yù)付賬款；其他應(yīng)收款與其他應(yīng)付款 “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。