填列資產(chǎn)負(fù)債表的對(duì)應(yīng)項(xiàng)目，下列表述正確的有（）?！径噙x題】 □A、應(yīng)收賬款項(xiàng)目=應(yīng)收賬款明細(xì)賬的借方余額+預(yù)收賬款明細(xì)賬的借方余額-對(duì)應(yīng)的壞賬準(zhǔn)備余額□B、預(yù)收賬款項(xiàng)目=應(yīng)收賬款明細(xì)賬的借方余額+預(yù)收賬款明細(xì)賬的借方余額□C、應(yīng)付賬款項(xiàng)目=應(yīng)付賬款明細(xì)賬的貸方余額+預(yù)付賬款明細(xì)賬的貸方余額□D、預(yù)付賬款項(xiàng)目=應(yīng)付賬款明細(xì)賬的貸方余額+預(yù)付賬款明細(xì)賬的貸方余額