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某企业期末“应收账款”账户为借方余额207000元,其所属明细账户的借方余额合计为280000元,所属明细账户贷方余额合计为73000元,“坏账准备”账户为贷方余额1000元,其中针对应收账款计提的坏

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A、280000元

B、279320元

C、207000元

D、206320元

参考答案:

B

“应收账款”项目应填列的金额=应收账款明细账借方余额280000元+预收账款明细账借方余额0—坏账准备贷方余额680元=279320元。

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