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Collins Computer Timeshare Company entered into the following transactions during May 2014. 1. Purchased computer terminals for $20,000 from Digital Equipment on account. 2. Paid $3,000 cash for May rent on storage space. 3. Received $15,000 cash from customers for contracts billed in April. 4. Provided computer services to Schmidt Construction Company for $2,400 cash. 5. Paid Central States Power Co. $11,000 cash for energy usage in May. 6. Stockholders invested an additional $32,000 in the bus
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1.借：固定資產(chǎn) 20000
貸：其他應(yīng)付款 20000
2.借：管理費用 3000
貸：銀行存款 3000
3.借：銀行存款 15000
貸：應(yīng)收賬款 15000
4.借：銀行存款 2400
貸：主營業(yè)務(wù)收入 2400
5.借：管理費用 11000
貸：銀行存款 11000
6.借：銀行存款 32000
貸：實收資本 32000
2020 03/25 16:18
84785004 
2020 03/25 16:19
應(yīng)收賬款不是資產(chǎn)類的嗎
啟程老師 
2020 03/25 16:29
應(yīng)收賬款是資產(chǎn)類，所以同學(xué)的問題是什么
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