因?yàn)椋簯?yīng)收賬款總賬余額=應(yīng)收賬款明細(xì)借方余額-應(yīng)收賬款明細(xì)貸方余額，把這個(gè)替換進(jìn)去，則有： ①應(yīng)收賬款賬面余額=應(yīng)收賬款明細(xì)借方余額-應(yīng)收賬款明細(xì)貸方余額+應(yīng)收賬款明細(xì)貸方余額+預(yù)收賬款明細(xì)借方余額 ②應(yīng)收賬款賬面余額=應(yīng)收賬款明細(xì)借方余額+預(yù)收賬款明細(xì)借方余額。