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 UID76976 帖子471 主题467 注册时间2008-5-13 
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 每日一练F3 答案回复可见
| The debit side of a trial balance totals $800 more than the credit side.
 
 Which one of the following errors would fully account for the difference?
 
 A   $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset
 account.
 B   Discount received $400 has been debited to discount allowed account.
 C   A receipt of $800 for commission receivable has been omitted from the records.
 D   The petty cash balance of $800 has been omitted from the trial balance.
 
 B $400 debit which should have been credited – correction will bring trial balance into agreement.
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