A.企業(yè)預(yù)收賬款業(yè)務(wù)不多的企業(yè),可不單獨(dú)設(shè)置“預(yù)收賬款”科目,將預(yù)收的款項(xiàng)直接計(jì)入“應(yīng)收賬款”科目的貸方
B.將預(yù)收賬款計(jì)入應(yīng)收賬款核算的,在期末編制資產(chǎn)負(fù)債表時(shí)也反映在應(yīng)收賬款項(xiàng)目中
C.將預(yù)收賬款計(jì)入應(yīng)收賬款核算的,在期末編制資產(chǎn)負(fù)債表時(shí)應(yīng)分析業(yè)務(wù)的性質(zhì)將預(yù)收款項(xiàng)和應(yīng)收賬款分別列示
D.企業(yè)預(yù)付賬款業(yè)務(wù)不多的企業(yè),可不單獨(dú)設(shè)置“預(yù)付賬款”科目,將預(yù)付的款項(xiàng)直接計(jì)入“應(yīng)付賬款”科目的借方
E.企業(yè)預(yù)付賬款業(yè)務(wù)不多的企業(yè),可不單獨(dú)設(shè)置“預(yù)付賬款”科目,將預(yù)付的款項(xiàng)直接計(jì)入“應(yīng)付賬款”科目的貸方