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资产负债表该如何进行填列
释义
(一)根据有关明细科目的余额计算填列
1、应付账款=应付账款所属明细科目贷方余额+预付账款所属明细科目贷方余额
2、预付款项=应付账款所属明细科目借方余额+预付账款所属明细科目借方余额
3、应收账款=应收账款所属明细科目借方余额+预收账款所属明细科目借方余额-与应收账款有关坏账准备贷方余额
4、预收款项=应收账款所属明细科目贷方余额+预收账款所属明细科目贷方余额
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更新时间：2025/5/8 15:53:49