请教F7的一个具体问题 individual, absolute, accounts, control, figure

youzzzzzzz

我英语不好，看F7教材中看到这样一道题, 是一道改错题(bpp版，p49)，

the accounts receivable control account figure,which is used in the list of account balances,does not agree with the total of the sales ledger.A contra of $5000 has been entered correctly in the individual ledger accounts but has been entered on the wrong side of both control accounts.

给出的答案是

D:Trade accounts payable  10000

   C:Trade accounts receivable 10000

 

我读这段话的意思是：应收账款总账账户与明细帐的加总数不符，有5000记在了正确的科目但却记反了两个账户的方向。如果按这个意思理解，似乎得不出以上的答案，我想一定是这段话里有一些词理解的不对，请高手指点，谢谢！

 

 

greathille

contra是冲销的意思，就是说原先冲销的时候做错了

 

应该是做：

 D: Trade accounts payable  5000

    C:Trade accounts receivable 5000

 

但却做成了

 D:  Trade accounts receivable 5000

   C:Trade accounts payable  5000

 

那么就要先把做错的原分录冲销

 D: Trade accounts payable  5000

    C:Trade accounts receivable 5000

再重新做新的冲销分录   

D: Trade accounts payable  5000

    C:Trade accounts receivable 5000