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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: 2008-4-9 18:26 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

3 B 39,800 + 44,200 – 64,100 = 19,900 overdrawn

Deposits credited应减去，Outstanding cheques presented 要加上，一定记住！

作者: hzralf 时间: 2008-8-20 16:31

看看

作者: 307263108 时间: 2008-8-21 11:15

[em09]

作者: xjjun 时间: 2008-8-25 12:41

take a look

作者: oliverban 时间: 2008-8-25 13:54

看一下，谢谢

作者: qwerty123 时间: 2008-8-25 20:25

lok

作者: 我是新手 时间: 2008-8-25 22:36

thanks

作者: ppdd 时间: 2008-9-5 11:50

look look

作者: poison501 时间: 2008-9-18 23:54

谢谢楼主分享

作者: pierce 时间: 2008-9-19 04:29 标题: kan

看看，顶

作者: 天边彩虹 时间: 2008-10-5 17:24

谢谢楼主啦！！

作者: 通过ACCA 时间: 2008-10-9 21:54

en

作者: 小不点 时间: 2008-10-10 22:51

?

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