多选题:编制资产负债表时,应填列在“应收账款”项目下的有(  )。

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  • 题目类型:多选题
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题目内容:
编制资产负债表时,应填列在“应收账款”项目下的有(  )。 A.应收账款所属明细账中的借方余额
B.应收账款所属明细账中的贷方余额
C.预收账款所属明细账中的借方余额
D.预收账款所属明细账中的贷方余额
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