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sunlimei 发表于 2008-5-12 09:44

每日一练F3 答案回复可见

<p>Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s<br/>cash book revealed the following differences:<br/><br/>1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bank charges of $200 have not been entered in the cash book.<br/>2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.<br/>3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.<br/>4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a receipt.<br/><br/>Based on this information, what was the cash book balance BEFORE any adjustments?<br/><br/>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $43,100 overdrawn<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $16,900 overdrawn<br/>C&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$60,300 overdrawn<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $34,100 overdrawn</p><p></p><p>A</p>

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