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知識點(diǎn)：財(cái)務(wù)報(bào)表填列
應(yīng)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列；預(yù)收款項(xiàng)項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)提費(fèi)用科目期末貸方余額計(jì)算填列；
應(yīng)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列；
預(yù)付款項(xiàng)項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款明細(xì)科目借方余額合計(jì)數(shù)+待攤費(fèi)用科目的借方余額+預(yù)提費(fèi)用科目的借方余額-相應(yīng)壞賬準(zhǔn)備計(jì)算填列；
其他應(yīng)收款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)－計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列；
其他應(yīng)付款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列。
專業(yè)的cpa考生學(xué)習(xí)平臺與注冊會計(jì)師職業(yè)發(fā)展平臺，CPA考試干貨滿滿，搶鮮分享。歡迎關(guān)注微信號gaoduncpa
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