中公财经

1.【答案】B。

解析：

知识点：The receivables and payables ledgers

2.【答案】D。

解析：应收账款期初余额：10,000 b/d 10,000

本期收到款项：85,000(其中，现金销售5,000;收到应收账款：80,000)

Dr: Cash 85,000

Cr: Cash sales 5,000

Cr: Trade receivable 80,000

应收账款期末余额：9,000

10,000+sales on credit-80,000=9,000

Sales on credit=80,000+9,000-10,000=79,000

知识点：The receivables and payables ledgers

点击返回题目