2. 外语
  3. ABC Co. Ltd. has a $3 500 account receivable from XYZ Store. On March 20, XYZ makes a partial payment of $2 100 to ABC.The journ

ABC Co. Ltd. has a $3 500 account receivable from XYZ Store. On March 20, XYZ makes a partial payment of $2 100 to ABC.The journ

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问题 ABC Co. Ltd. has a $3 500 account receivable from XYZ Store. On March 20, XYZ makes a partial payment of $2 100 to ABC.The journal entry made on March 20 by ABC to record this transaction includes,______.
选项 A、a debit to the cash received account of $2 100
B、a credit to the Accounts Receivable account of $2100
C、a debit to the Cash account of $1 400
D、a debit to the Accounts Receivable account of $1 400
答案B
解析 答案为B项。Accounts Receivable account“应收账款账户”，属于资产类账户。Cash account“现金账户”，属于资产类账户。当天ABC公司的现金和应收账款一增一减，应借记“现金”$2100，贷记“应收账款”$2100故本题选B项。
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金融英语（FECT）

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