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[多选题]
下列各项，会引起期末应收账款账面余额发生变化的有（）
A
B
C
D
E
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参考答案
试题答案：
A
D
E
答案解释：
P79-82，收回已转销的坏账会计处理为：借记应收账款，贷记坏账准备，同时借记银行存款，贷记应收账款，而计提坏账准备的会计处理为：借记资产减值损失，贷记坏账准备。
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