![](https://static.youtibao.com/asksite/comm/h5/images/m_q_title.png)
[单选题]
某企业“应收账款”科目月末借方余额50000元 其中:“应收甲公司账款”明细科目借方余额35000()
A.55000
B.25000
C.15000
D.40000
![](https://static.youtibao.com/asksite/comm/h5/images/m_q_a.png)
B、25000
![](https://static.youtibao.com/asksite/comm/h5/images/solist_ts.png)
A.55000
B.25000
C.15000
D.40000
B、25000
A.90
B.120
C.30
D.60
A.120
B.30
C.60
D.90
A.200
B.28
C.228
D.0
A.40000
B.50000
C.60000
D.70000
A.200
B.280
C.80
D.120
A.25 000
B.45 000
C.-20 000
D.-45 000
A.取数逻辑是根据应收账款科目余额
B.月末根据应收账款科目余额计提坏账准备
C.取数逻辑是根据应收账款科目借方余额减去坏账准备金额
D.取数逻辑是根据应收账款科目余额减去坏账准备金额
A.200
B.280
C.80
D.120
A.8
B.5
C.-1
D.15
A.585
B.600
C.785
D.800
A.12月末应收账款—乙公司科目借方余额为41.6万元
B.12月末坏账准备科目贷方余额为2万元
C.12月末应收账款—乙公司的账面价值为39.6万元
D.12月末应计提坏账准备2万元