題目：資產(chǎn)負(fù)債表中的“預(yù)收賬款”項(xiàng)目應(yīng)根據(jù)？
A. “預(yù)收賬款”總賬的余額
B. “預(yù)收賬款”明細(xì)賬的貸方余額
C. “應(yīng)收賬款”明細(xì)賬的貸方余額
D. “預(yù)收賬款”明細(xì)賬的貸方余額加上“應(yīng)收賬款”明細(xì)賬的貸方余額后的合計(jì)數(shù)

正確答案：D

試題解析：暫無