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某企业期末“应付账款”账户为贷方余额260000元,其所属明细账户的贷方余额合计为330000元,所属明细账户的借方余额合计为70000元；“预付账款”账户为借方余额150000元,其所属明细账户的借

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A、380000和270000

B、330000和200000

C、530000和120000

D、260000和150000

参考答案:

A

应付账款=应付账款明细账的贷方余额330000+预付账款明细账的贷方余额50000=380000，预付账款=应付账款明细账的借方余额70000+预付账款明细账的借方余额200000=270000。

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