A.預(yù)付賬款應(yīng)當(dāng)按實(shí)際發(fā)生額記賬
B.預(yù)付賬款轉(zhuǎn)入其他應(yīng)收款后要計(jì)提壞帳準(zhǔn)備
C.有確鑿證據(jù)表明預(yù)付賬款不符合預(yù)付賬款性質(zhì)，應(yīng)將原計(jì)入預(yù)付賬款的金額轉(zhuǎn)入其他應(yīng)收款
D.預(yù)付賬款應(yīng)計(jì)提壞賬準(zhǔn)備

A.預(yù)付工程款
B.預(yù)付備料款
C.在收到購貨發(fā)票以前付給供應(yīng)單位的貨款
D.按照購貨合同規(guī)定預(yù)付給供應(yīng)單位的購貨款