ACCA论坛 » 【ACCA 答疑解惑】 » 每天一练 paper 1.1－附答案＋分析

小果子 发表于 2008-4-10 14:09

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>&nbsp;</p><p>B&nbsp; Deposits credited要加上，Outstanding cheques要减去！</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 39,800 + 44,200 – 64,100 = 19,900 overdrawn</p>

mikebiby 发表于 2008-4-16 02:04

ding&nbsp;

gazifjfz 发表于 2008-5-7 20:27

<img alt="" src="http://bbs.accaspace.com/Skins/default/topicface/face1.gif"/>

burrowcn 发表于 2008-5-11 16:02

ding 0

waterfeel 发表于 2008-5-13 12:06

DING

mumu8808 发表于 2008-5-16 00:08

sss

aseon 发表于 2008-7-29 10:41

up

ahome9 发表于 2008-7-30 07:24

i d k

0603010024 发表于 2008-7-31 18:01

ding

Harukafan 发表于 2008-8-8 13:18

ding

kettyjun 发表于 2008-9-7 12:39

ding

hanwei5000 发表于 2008-9-14 21:07

retyr

君子兰心 发表于 2008-9-25 22:58

ok

troyrentou 发表于 2009-8-6 14:45

b

staceyyang 发表于 2010-2-24 12:11

初学者

whomai 发表于 2010-2-25 15:51

<p>have a look!</p>

dengwei719 发表于 2010-3-4 09:38

I am interested in it!

alanber 发表于 2010-4-15 15:47

b

lihaohao 发表于 2011-5-13 17:00

b

fredshi 发表于 2011-8-23 23:51

tkx

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