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某企业会计年度的期末应收账款所属明细账户借方余额之和为500800元，所属明细账户贷方余额之和为9800元，总账为借方余额491000元。不考虑其他因素，则在当期资产负债表"应收账款&quo

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A、500800

B、9800

C、491000

D、510600

参考答案:

A

该题中"应收账款"项目所填列的数额=应收账款所属明细账户借方余额之和=500800（元）。

会计从业资格

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