一道关于银行存款余额调节表的题Ifachequecorrectlywrittenandpaidbythebankfor$520isincorrectlyrecordedonthecompany'sbooksfor$250,theappropriatetreatmentonthebankreconciliationwouldbeto(a)add$270tothebank'

Question

一道关于银行存款余额调节表的题
If a cheque correctly written and paid by the bank for $520 is incorrectly recorded on the company's books for $250,the appropriate treatment on the bank reconciliation would be to
(a) add $270 to the bank's balance.
(b) add $270 to the book's balance.
(c) deduct $270 from the book's balance.
(d) deduct $270 from the bank's balance.

Answer 1

c
题目的意思是开出一张支票并支付,银行正确地记录了支付$520,企业账簿上错误地记成了$250,这样导致企业账簿虚增了$270,所以正确的处理应该是从企业账簿上减少$270