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一道会计选择题

2025-03-25 04:01:07

推荐回答（5个）

回答1：

预收账款为负债类账户，贷方记增加，借方记减少，故月末余额为90000-20000-50000=20000，记贷方，选B。（90000-20000）为本月贷方余额，月初50000为本月借方余额，差额记贷方。

回答2：

“预收账款”是负债类科目，贷方计增加，借方计减少，月初余额为-50000，所以答案为-50000-20000+90000=20000。结构为正，所以是贷方。

回答3：

预收账款属于负债类，贷增借减，期初数为借方50000，则为-50000，所以
期末余额=-50000+90000-20000=20000，所以贷方余额为20000

回答4：

“预收账款”帐户月初借方余额为50000 本月增加额为90000 本月减少额为20000 则月末余额为（ C ）初借方余额为50000 +本月增加额为90000 - 本月减少额为20000 = 借方 120000

回答5：

B 贷方 20000
-50000+90000-20000=20000

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