ACCA论坛's Archiver

开心 发表于 2008-5-26 09:54

每日一练F3 答案回复可见

<br/>The debit side of a trial balance totals $800 more than the credit side.<br/><br/>Which one of the following errors would fully account for the difference?<br/><br/>A&nbsp;&nbsp; $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset<br/>&nbsp;&nbsp;&nbsp;&nbsp; account.<br/>B&nbsp;&nbsp; Discount received $400 has been debited to discount allowed account.<br/>C&nbsp; &nbsp;A receipt of $800 for commission receivable has been omitted from the records.<br/>D&nbsp;&nbsp; The petty cash balance of $800 has been omitted from the trial balance.<br/><br/>B $400 debit which should have been credited – correction will bring trial balance into agreement.

wispydog 发表于 2008-5-27 16:55

b

张俊平 发表于 2008-7-16 12:31

a

SUE11 发表于 2008-9-20 10:13

d

lovic0628 发表于 2008-9-30 21:01

c

pplw1987 发表于 2009-5-6 20:28

b

qingyang75 发表于 2009-5-14 17:03

d

slqc 发表于 2009-5-15 17:46

b

dawn_tang 发表于 2009-5-15 23:02

a

elizabethx 发表于 2009-5-16 15:33

b

lovelypig 发表于 2009-5-25 16:39

A

wendyxia 发表于 2009-7-15 11:02

ba

sese1028 发表于 2009-7-15 16:32

b

luolei2002 发表于 2010-5-14 20:02

b

ydream 发表于 2010-5-21 14:16

B

tonyyuan 发表于 2010-11-1 09:24

b

zhuxx66 发表于 2010-11-1 21:41

b

b

lihaohao 发表于 2010-11-2 18:06

b

页: [1]

Powered by CFAspace Archiver   © 2004-2011 CFAspace.com