“预收账款”账户的期初余额为借方5000元,本期借方发生额3000元,贷方发生额9000元,则本期期末余额为()元。A.贷方11000 B.借方100...

作者: rantiku 人气: - 评论: 0
问题 “预收账款”账户的期初余额为借方5000元,本期借方发生额3000元,贷方发生额9000元,则本期期末余额为()元。
选项 A.贷方11000 B.借方1000 C.贷方1000 D.借方11000
答案 C
解析 “预收账款”账户本来属于负债类,其余额一般在贷方,期末贷方余额=期初贷方余额+贷方发生额-借方发生额。题中期初余额在借方时,可表现为负数。因此期末余额=(-5000) +9000-3000=1000,因此本期期末为贷方余额1000元。

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  • 消息: [程序异常] : MISCONF Redis is configured to save RDB snapshots, but it's currently unable to persist to disk. Commands that may modify the data set are disabled, because this instance is configured to report errors during writes if RDB snapshotting fails (stop-writes-on-bgsave-error option). Please check the Redis logs for details about the RDB error.
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