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!
33.3 Samantha has extracted a trial balance and created a suspense account with a credit balance of $759 to make it balance.
Samantha found the following:
1 A sales invoice for $4,569 has not been entered in the accounting records.
2 A payment of $1 ,512 has been posted correctly to the payables control account but no other entry has been made.
3 A credit sale of $131 has only been credited to the sales account.
What is the remaining balance on the suspense account after these errors have been corrected?
A $3,810 debit
B $2,140 credit
C $890 credit
D $622 debit
答案：D
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。
