題目:下列各項(xiàng)中,屬于所有者權(quán)益類(lèi)賬戶(hù)的是()A. “應(yīng)付賬款”賬戶(hù)B. “預(yù)收賬款”賬戶(hù)C. “實(shí)收資本”賬戶(hù)D. “長(zhǎng)期借款”賬戶(hù)