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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　“应收账款”账户的期末余额等于（　　）。

　　A.期初余额＋本期借方发生额－本期贷方发生额

　　B.期初余额－本期借方发生额－本期贷方发生额

　　C.期初余额＋本期借方发生额＋本期贷方发生额

　　D.期初余额－本期借方发生额＋本期贷方发生额

　　　　

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　　单项选择题

　　“应收账款”账户的期末余额等于（　　）。

　　A.期初余额＋本期借方发生额－本期贷方发生额

　　B.期初余额－本期借方发生额－本期贷方发生额

　　C.期初余额＋本期借方发生额＋本期贷方发生额

　　D.期初余额－本期借方发生额＋本期贷方发生额

　　　　

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