每天一练 paper 1.1-附答案+分析
<p>The following bank reconciliation statement has been prepared for a company:<br/>$<br/>Overdraft per bank statement 39,800<br/>add: Deposits credited after date 64,100<br/>––––––––<br/>103,900<br/>less: Outstanding cheques presented after date 44,200<br/>––––––––<br/>Overdraft per cash book 59,700<br/>––––––––<br/>Assuming the amount of the overdraft per the bank statement of $39,800 is correct, what should be the balance<br/>in the cash book?<br/>A $158,100 overdrawn<br/>B $19,900 overdrawn<br/>C $68,500 overdrawn<br/>D $59,700 overdrawn as stated</p><p> 3 B 39,800 + 44,200 – 64,100 = 19,900 overdrawn</p><p> Deposits credited应减去,Outstanding cheques presented 要加上,一定记住!</p> <p>take a look</p> <p>看一下,谢谢</p> lok <p>look look</p> en ?页:
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