中公财经

在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!

3.8 Jones Co has the following transactions:

1 Payment of $400 to J Bloggs for a cash purchase

2 Payment of $250 to J Doe in respect of an invoice for goods purchased last month

What are the correct ledger entries to record these transactions?

A Dr Cash                                   $650

 Cr Purchases                                                    $650

B Dr Purchases                              $650

Cr Cash                                                          $650

C Dr Purchases                              $400

Dr Trade Payables                           $250

Cr Cash                                                          $650

D Dr Cash                                   $650

Cr Trade Payables                                                $250

Cr Purchases                                                     $400

答案：C

以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。