ACCA每日考场65期考试题目解析

A purchase return of $48 has been wrongly posted to the debit of the sales returns account, but has been correctly entered in the supplier's account. Which of the following statements about the trial balance would be correct? A. The credit side to be $48 more than the debit side B. The debit side to be $48 more than the credit side C. The credit side to be $96 more than the debit side D. The debit side to be $96 more than the credit side

正确答案：D

答案解析：

The correct answer is: The debit side to be $96 more than the credit side. Debits will exceed credits by 2 ′ $48 = $96