某公司年末结账前“应收账款”科目所属明细科目中有借方余额50000元，贷方余额20000元； “预付账款”科目所属明细科目中有借方余额13000元，贷方余额 5000元；“应付账款”科目所属明细科目中有借方余额50000元，贷方余额120000元；“预收账款”科目所属明细科目中有借方余额3000元，贷方余额10000元；“坏账准备”科日余额为0。则年末资产负债表中“应收账款”项目和“应付账款”项目的期末数分别为( )。
A．30000元和70000元
B．53000元和125000元
C．63000元和53000元
D．47000元和115000元
参考答案：B
解析：“应收账款”项目=50000+3000=53000(元)
“应付账款”项目=120000+5000=125000(元)
请阅读下面这篇文章，完成下面表格。 I am Jay from Zhuhai Sunshine Middle School. Recently, we carried out a survey on who we prefer to share worries with. We got different answers. Acording to the chart, those who would like to share their worries with their classmates and friends account for about 71%. It is mainly because they believe that if people are at the same age, they are easy to communicate and understand each other better. About 22% of the students said they would like to share worries with their teachers and parents. According to them, adults are rich in experience, and that they can handle their problems easily. The rest prefer to keep worries to themselves. As for them, it’s a struggle to get along well with others, some of them said they didn’t want to trust anyone. As far as I am concerned, I am willing to share worries with my best friends because they’re always kind and understanding. However, if I meet with some serious problems, I’ll be likely to ask my parents and teachers for help, who, I believe, have more experience to give me valuable advice. Information Card
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