資產(chǎn)負(fù)債表中應(yīng)收和應(yīng)付項(xiàng)目的填列

資產(chǎn)負(fù)債表中應(yīng)收賬款、應(yīng)付賬款、預(yù)收款項(xiàng)、預(yù)付款項(xiàng)、其他應(yīng)收款和其他應(yīng)付款項(xiàng)目的列示應(yīng)依據(jù)什么樣的原則來計(jì)算？
     應(yīng)收賬款項(xiàng)目，應(yīng)根據(jù)應(yīng)收賬款明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列；
     預(yù)收款項(xiàng)項(xiàng)目，應(yīng)根據(jù)應(yīng)收賬款明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)提費(fèi)用科目期末貸方余額計(jì)算填列；
     應(yīng)付賬款項(xiàng)目，應(yīng)根據(jù)應(yīng)付賬款明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列；
     預(yù)付款項(xiàng)項(xiàng)目，應(yīng)根據(jù)應(yīng)付賬款明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款明細(xì)科目借方余額合計(jì)數(shù)+待攤費(fèi)用科目的借方余額+預(yù)提費(fèi)用科目的借方余額計(jì)算填列；
     其他應(yīng)收款項(xiàng)目，應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)－計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列；
     其他應(yīng)付款項(xiàng)目，應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列。