标题: 每天一练 paper 1.1－附答案＋分析 [打印本页]
作者: 小果子 时间: 2008-4-10 14:09 标题: 每天一练 paper 1.1－附答案＋分析
The following bank reconciliation statement has been prepared for a company:
$
Overdraft per bank statement 39,800
add: Deposits credited after date 64,100
––––––––
103,900
less: Outstanding cheques presented after date 44,200
––––––––
Overdraft per cash book 59,700
––––––––
Assuming the amount of the overdraft per the bank statement of $39,800 is correct, what should be the balance
in the cash book?
A $158,100 overdrawn
B $19,900 overdrawn
C $68,500 overdrawn
D $59,700 overdrawn as stated
B Deposits credited要加上，Outstanding cheques要减去！
39,800 + 44,200 – 64,100 = 19,900 overdrawn
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