多项选择题

下列属于负债类科目的有（）。The following accounting titles that belong to liabilities are ( ). A. “预付账款”Prepaid accounts B. “短期借款”Short-term loan C. “应付票据”Notes payable D. “预收账款”Unearned revenue

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下列属于负债类科目的有（ ）。The following accounting titles that belong to liabilities are ( ). A. “预付账款”Prepaid accounts B. “短期借款”Short-term loan C. “应付票据”Notes payable D. “预收账款”Unearned revenue