[讨论]一个简单的F3题，我就是想不明白，希望高人明示 account, balance, company, 选择题, credit

lwz0127

是个选择题，简单，但是我就是搞不清楚，希望大家给我详细的解释
in the cash book of a company,the bank account showed a credit balance of $5000,there were unpresented cheques amounting to $1500, the bank statement showed bank charges of $700 not in the cash book,what is the balance on the bank statement?
a.$3300 dr
b.$4200 dr
c.$4200 cr
d.$5800 dr
答案是b，过程应该是5000-1500+700=4200
我不明白的是为什么是5000-1500而不是5000+1500？有点转不过来弯