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!
16.15 Listed below are five potential causes of difference between a company's cash book balance and its bank statement balance as at 30 November 20X3:
1 Cheques recorded and sent to suppliers before 30 November 20X3 but not yet presented for payment
2 An error by the bank in crediting to another customer's account a lodgement made by the company
3 Bank charges
4 Cheques paid in before 30 November 20X3 but not credited by the bank until 3 December 20X3
5 A cheque recorded and paid in before 30 November 20X3 but dishonoured by the bank
Which one of the fllowing alternatives correctly analyses these items into those requiring an entry in the cash book and those that would feature in the bank reconciliation?
Cash book entry Bank reconciliation
A 1,2,4 3,5
B 3,5 1,2,4
C 3,4 1,2,5
D 2,3,5 1,4
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。
