A.預(yù)付賬款
B.預(yù)收賬款
C.其他應(yīng)收款
D.其他應(yīng)付款

A.借記財政應(yīng)返回額度、零余額賬戶用款額度、銀行存款等，貸記財政補(bǔ)助結(jié)余
B.借記財政補(bǔ)助結(jié)余，貸記財政應(yīng)返回額度、零余額賬戶用款額度、銀行存款等
C.借記財政補(bǔ)助結(jié)轉(zhuǎn)—項(xiàng)目支出結(jié)轉(zhuǎn)，貸記財政補(bǔ)助結(jié)余
D.借記財政補(bǔ)助結(jié)余，貸記財政補(bǔ)助結(jié)轉(zhuǎn)—項(xiàng)目支出結(jié)轉(zhuǎn)