下列哪一项解释了如何记录会计期末没有支付的费用?()
A.作为费用记在利润表,作为负债记在资产负债表
B.作为收入记在利润表,作为资产记在资产负债表
C.作为部分长期负债记在资产负债表
D.抵销预付账款后作为单独一个数字列示在资产负债表中
正确答案是A
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