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2020年acca考试F3考试模拟练习(260)进入阅读模式

2020年acca考试F3考试模拟练习(260) 进入阅读模式 点我咨询

2020-09-24 09:11:07| 来源:中公财经

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

18.7 The trial balance of Z failed to agree, the totals being: debit $836,200

                                                                                             credit $819,700

A suspense account was opened for the amount of the difference and the following errors were found and corrected:

1 The totals of the cash discount columns in the cash book had not been posted to the discount accounts. The figures were discount allowed $3 ,900 and discount received $5, 100.

2 A cheque for $19,000 received from a customer was correctly entered in the cash book but was posted to the control account as $9,100.

What will be the remaining balance on the suspense be after the correction of these errors?

A $25,300 credit

B $7,700 credit

C $27,700 debit

D 5,400 credit

答案:D

以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯,请登录中公财经网acca栏目。

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