【多选题】【消耗次数：1】
企业销售产品时，与“主营业务收入”账户可能发生对应关系的账户有（ ）。
①
银行存款
②
应收账款
③
预付账款
④
预收账款
⑤
库存商品
参考答案：
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【单选题】
预收账款业务不多的企业，也可以不设置“预收账款”账户，而直接将预收账款并入（）账户的贷方进行核算。
①
“应付账款”
②
“预付账款”
③
“其他应付款”
④
“应收账款”
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