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!
18.3 A company's trial balance totals were:
Debit $387 ,642
Credit $379,511
A suspense account was opened for the difference.
Which one of the following errors would have the effect of reducing the difference when corrected?
A The petty cash balance of $500 has been omitted from the trial balance.
B $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to rent account.
C $3,000 paid for repairs to plant has been debited to the plant asset account.
D An invoice for Mr A Smith for $400 has been posted to the account of Mrs B Smith in error.
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。
