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A company had $62 in extra cash at the end of the day. The proper entry for this excess includes a______.
A company had $62 in extra cash at the end of the day. The proper entry for this excess includes a______.
admin
2011-01-24
29
问题
A company had $62 in extra cash at the end of the day. The proper entry for this excess includes a______.
选项
A、credit to Cash for $62
B、debit to Expense for $62
C、credit to Cash Over and Short for $62
D、debit to Cash Over and Short for $62
答案
C
解析
答案为C项。Cash Over and Short“现金长短款,现金溢缺”。在发生现金长短款时,应在该科目中予以记录。长款时,贷记该科目;短款时,借记该科目。故本题选C项。
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本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
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FECT综合(现代金融业务)
金融英语(FECT)
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