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【单选题】
2010年12月31日,丙公司“应付账款”账户为贷方余额260 000元,其所属明细账户的贷方余额合计为330 000元,所属明细账户的借方余额合计为70 000元;“预付账款”账户为借方余额150 000元,其所属明细账户的借方余额合计为200 000元,所属明细账户的贷方余额为50 000元。丙公司资产负债表中,“应付账款”和“预付款项”两个项目的期末数分别( )。
A.
380 000元和270 000元
B.
330 000元和200 000元
C.
530 000元和120 000元
D.
260 000元和150 000元
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B.
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D.
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A.
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