ACCA论坛's Archiver

小果子 发表于 2008-4-15 20:09

每日一练F3 答案回复可见

<p>A company’s trial balance totals were:<br/>Debit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $387,642<br/>Credit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $379,511<br/>A suspense account was opened for the difference.<br/>Which ONE of the following errors would have the effect of reducing the difference when corrected?<br/>A The petty cash balance of $500 has been omitted from the trial balance<br/>B $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to Rent<br/>&nbsp;&nbsp; account<br/>C No entry has been made in the records for a cash sale of $2,500<br/>D $3,000 paid for repairs to plant has been debited to the plant asset account.</p><p>&nbsp;</p><p>B</p>

karenljl 发表于 2008-4-17 16:35

<p>B</p>

页: [1]

Powered by CFAspace Archiver   © 2004-2011 CFAspace.com