【单选题】【消耗次数：1】
企业将款项汇往外地开立采购专用账户时，应借记的会计科目是（ ）。
①
委托收款
②
物资采购
③
应收账款
④
其他货币资金
参考答案：
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【多选题】
抵销政府部门内部债权债务事项。对经确认的内部债权债务事项，应编制抵销分录：借记（ ），贷记“应收账款”、“预付账款”、“其他应收款”。
①
应付账款
②
预收账款
③
其他应付款
④
长期应付款
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