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!
16.8 In preparing a company's bank reconciliation statement at March 20X3, the following items are causing the difference between the cash book balance and the bank statement balance:
1 Bank charges $380
2 Error by bank $1 ,000 (cheque incorrectly debited to the account)
3 Lodgements not credited $4 ,580
4 Unpresented cheques $1 ,475
5 Direct debit $350
6 Cheque paid in by the company and dishonoured $400
Which of these items will require an entry in the cash book?
A 2,4and 6
B 1,5and 6
C 3and 4
D 3and 5
答案：B
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。
