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!
33.8 Steven's receivables ledger control account does not agree with the total of the receivables ledger. He discovered the following errors:
1 A sales invoice has been entered into the sales day book as $895 rather than $859.
2 The receivables column of the cash received day book has been undercast by $600.
3 A contra of $400 against the purchase ledger has only been entered in the control account.
Which of the above errors would cause a difference between the receivables control account and the total of the receivables ledger?
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D 1,2 and 3
答案：A
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。
