题目内容

下列关于资产负债表的编制说法正确的有()。下列关于资产负债表的编制说法正确的有()。

A. 交易性金融资产要根据总账账户余额直接填列
B. “存货”项目要根据“原材料”“委托加工物资”“周转材料”“材料采购”“在途物资”等总账科目期末余额的分析汇总数,再减去“存货跌价准备”科目余额后的净额填列
C. “应收账款”项目,应根据“应收账款”“预收账款”账户的所属相关明细账户的期末借方余额计算填列
D. “固定资产”项目,应当根据“固定资产”账户的期末余额减去“累计折旧”、“固定资产减值准备”备抵账户余额后的净额填列

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