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账户的期末余额如下，应收账款总账借方余额是50万元，其明细账中借方余额是55万，贷方余额是5万，预收账款总账贷方余额5万，其明细账中借方余额有3万元，贷方余额有8万元，坏账准备贷方余额1万元，则资产负

13 查阅

A、13

B、5

C、8

D、10

参考答案:

A

预收账款项目=应收账款明细账的贷方余额5万+预收账款明细账的贷方余额8万=13万。

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