A.貸方登記收到暫存款及發(fā)生應(yīng)付款 B.貸方登記沖轉(zhuǎn)或結(jié)算退換暫存款,償還應(yīng)付款 C.借方登記收到暫存款及發(fā)生應(yīng)付款 D.借方登記沖轉(zhuǎn)或結(jié)算退換暫存款,償還應(yīng)付款 E.余額在貸方,反映尚未結(jié)算的暫存及應(yīng)付款項(xiàng)數(shù)額