资产负债表中"货币资金"项目填列的依据是（）

A．The yellow river basin is the cradle of china’s ancient civilization and was once the most prosperous region in early history of ChinAB．The yellow river basin is the birthplace of ancient Chinese civilization and is once the most prosperous region in early history of ChinAC．The yellow river basin was the birthplace of ancient Chinese civilization and is once the most prosperous region in early history of ChinA．

"预收账款"账户的期初贷方余额200000元，本期借方发生额100000元，本期贷方发生额50000元。该账户期末余额为（）
A.50000元
B.100000元
C.150000元
D.250000元

按用途和结构分类，"在途物资"账户属于（）
A.盘存账户
B.资产账户
C.调整账户
D.成本计算账户