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　　單項(xiàng)選擇題

　　按所歸屬的會(huì)計(jì)要素不同，“預(yù)收賬款”屬于（?。╊惪颇俊?/p>

　　A.資產(chǎn)

　　B.負(fù)債

　　C.所有者權(quán)益

　　D.成本

　　　　

【我要糾錯(cuò)】 責(zé)任編輯：miemie
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　　單項(xiàng)選擇題

　　按所歸屬的會(huì)計(jì)要素不同，“預(yù)收賬款”屬于（?。╊惪颇?。

　　A.資產(chǎn)

　　B.負(fù)債

　　C.所有者權(quán)益

　　D.成本

　　　　

【我要糾錯(cuò)】 責(zé)任編輯：miemie
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