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【单选题】
关于预收账款,下列说法中不正确的是()。
A.
预收账款所形成的负债,一般不是以货币偿付,而是以货物清偿
B.
“预收账款”科科目借方登记企业向购货方发货后冲销的预收账款数额和退回购货方多付账款的数额
C.
预收货款业务不多的企业,可以不单独设置“预收账款”科目,其所发生的预收货款,可通过“预付账款”科目核算
D.
预收账款属于企业的短期债务
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