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17.4 The debit side of a trial balance totals $50 more than the credit side. Which one of the following could this be due to?
A purchase of goods for $50 being omitted from the payables control account
B A sale of goods for $50 being omitted from the receivables control account
C An invoice of $25 for electricity being credited to the electricity account
D A receipt for $50 from a customer being omitted from the cash book
答案:A
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