A.應(yīng)付賬款項目=應(yīng)付賬款所屬明細(xì)賬貸方余額合計+預(yù)付賬款所屬明細(xì)賬貸方余額
B.預(yù)付賬款項目=應(yīng)付賬款所屬明細(xì)賬借方余額合計+預(yù)付賬款所屬明細(xì)賬借方余額-和預(yù)付賬款相關(guān)的壞賬準(zhǔn)備期末余額
C.應(yīng)收賬款項目=應(yīng)收賬款所屬明細(xì)賬借方余額合計+預(yù)收賬款所屬明細(xì)賬借方余額-和應(yīng)收賬款有關(guān)的壞賬準(zhǔn)備余額
D.預(yù)收賬款項目=應(yīng)收賬款所屬明細(xì)賬貸方余額合計+預(yù)收賬款所屬明細(xì)賬貸方余額