A.各明細(xì)賬戶年末借方余額合計(jì)數(shù)應(yīng)在資產(chǎn)負(fù)債表的“應(yīng)收款項(xiàng)”項(xiàng)目?jī)?nèi)反映
B.各明細(xì)賬戶年末貸方余額合計(jì)數(shù)應(yīng)在資產(chǎn)負(fù)債表的“應(yīng)付款項(xiàng)”項(xiàng)目?jī)?nèi)反映
C.村集體經(jīng)濟(jì)組織內(nèi)部應(yīng)收款項(xiàng)通過“內(nèi)部往來”賬戶進(jìn)行會(huì)計(jì)核算
D.村集體經(jīng)濟(jì)組織只按農(nóng)戶個(gè)人設(shè)置“內(nèi)部往來”明細(xì)賬戶