题目内容

当“预收账款”科目期末为贷方余额时,应合并在资产负债表中的“应收账款”项目内反映,而不包括在“预收款项”项目内。( )

A. 对
B. 错

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“累计折旧”和“坏账准备”反映资产价值损耗或损失,属于损益类账户。( )

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B. 错

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