uc8

预付款项情况不多的企业,可以不设置"预付账款"科目,预付货款时,借记的会计科目是( )。

  • A应收账款
  • B应收票据
  • C其他应收款
  • D应付账款
参考答案: D
解题思路: 预付款项情况不多的企业,可以不设置"预付账款"科目,而直接通过"应付账款"科目核算。
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