应收账款属于负债类吗

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select * from tbl_Articles WHERE ArticleID=1616273 LIMIT 0,1
select * from tbl_Articles_data WHERE ArticleID=1616273 LIMIT 0,1
select * from tbl_Articles_sphinx where id=1616273 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(1071195,1124354,1113914,1077742,1083215,1093140,1055445,1100195,1089990,1066226,1043946,1070332,1063883,1131475,1052147,1101533,1080737,1097669,1112280,1092427,1054380,1084785,1048942,1095255,1061862,1102322,1104965,1077778,1081683,1087439) ORDER BY field (ArticleID,1071195,1124354,1113914,1077742,1083215,1093140,1055445,1100195,1089990,1066226,1043946,1070332,1063883,1131475,1052147,1101533,1080737,1097669,1112280,1092427,1054380,1084785,1048942,1095255,1061862,1102322,1104965,1077778,1081683,1087439)