A.應付賬款是債務,預付賬款是債權 B.應付賬款是人欠,預付賬款是欠人 C.應付賬款是支出,預付賬款是收入 D.應付賬款是資產(chǎn),預付賬款是負債
A.4000 B.-4000 C.12000 D.8000
A.計入當期生產(chǎn)成本 B.計入當期損益 C.沖減當期銷售收入 D.等待以后各期分攤