ACCA 每日考场64期正确答案公布

The bank statement on 31 October 20X7 showed an overdraft of $800. On reconciling the bank statement, it was discovered that a cheque drawn by your company for $80 had not been presented for payment, and that a cheque for $130 from a customer had been dishonoured on 30 October 20X7, but that this had not yet been notified to you by the bank.

What is the correct bank balance to be shown in the statement of financial position at 31 October 20X7?

A. $720 overdrawn
B. $880 overdrawn
C. $1,010 overdrawn
D. $750 overdrawn、

正确答案：B答案解析：

The correct answer is: $880 overdrawn. $ Balance per bank statement (800) Unpresented cheque (80) Dishonoured cheque (affects cash book only) - (880)