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Tue Jun 12 15:58:48 CST 2018
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沖銷無法支付的應付賬款，應該借記（ ）科目。
A.應付賬款
B.應收賬款
C.營業(yè)外支出
D.營業(yè)外收入
【正確答案】A
【解析】沖銷無法支付的應付賬款，賬務處理為：
借：應付賬款
貸：營業(yè)外收入
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沖銷無法支付的應付賬款，應該借記（ ）科目。
A.應付賬款
B.應收賬款
C.營業(yè)外支出
D.營業(yè)外收入
【正確答案】A
【解析】沖銷無法支付的應付賬款，賬務處理為：
借：應付賬款
貸：營業(yè)外收入
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