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ACCA财务会计练习题:Correctionsoferrors

来源 :中华考试网 2017-03-14

  Question:The debit side of a trial balance totals $50 more than the credit side.

  Which one of the following could this be due to?

  A. a purchase of goods for $50 being omitted from the payables control account

  B. a sale of goods for $50 being omitted from the receivables control account

  C. an invoice of $25 for electricity being credited to the electricity account

  D. a receipt for $50 from a customer being omitted from the cash book

  The correct answer is: a purchase of goods for $50 being omitted from the payables control account.

  解析:'A sale of goods for $50 being omitted from the receivables control account' and 'an invoice of $25 for electricity being credited to the electricity account' would make the credit side $50 higher.

  'A receipt for $50 from a customer being omitted from the cash book' would have no effect.

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