A、“應(yīng)付賬款”總賬賬戶的期末余額
B、“應(yīng)付賬款”總賬賬戶的所屬的明細(xì)賬戶的期余額
C、“應(yīng)付賬款”所屬各明細(xì)科目的期末貸方余額的合計(jì)數(shù)
D、“應(yīng)付賬款”所屬各明細(xì)科目的期末借方余額的合計(jì)數(shù)

正確答案：C

試題解析：應(yīng)付賬款項(xiàng)目金額=應(yīng)付賬款明細(xì)賬貸方余額+預(yù)付賬款明細(xì)賬貸方余額