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问题(十五)答案: 应付款总帐余额大于所属明细分类帐各户余额之和2,475元,是在登记明细分类帐时发生下列差错之一所致: 1、记帐凭证中有一笔应付款贷(增)方帐项2,475元,漏记入明细分类帐内; 2、有一笔应付款借(减)方帐项2,475元,登记明细分类帐时重记了一笔; 3、有一笔应付款贷(增)方帐项1,237.50元,登记明细分类帐时误记为借(减)方1,237.50元; 4、有一笔应付款贷(增)方帐项2,750元,登记明细分类帐时,数字向右移动一位,误记为275元; 5、有一笔应付款借(减)方帐项275元,登记明细分类帐时,数字向左移动一位,误记为2,750元; 6、有一笔应付款贷(增)方帐项2,500元,登
Question (15) Answer: The sum of the accounts payable general ledger is greater than the sum of 2,475 yuan of the balances of each subsidiary of the subsidiary ledger, which is caused by one of the following errors in the registration of the ledger ledger: 1. There is a payable in the accounting document The loan (increasing) party account is 2,475 yuan, which is credited to the detailed ledger; 2. There is a debit (minus) party account item of 2,475 yuan which is due for payment, and a credit is recorded when registering the detailed ledger; 3. Mortgage (increase) party account item of 1,237.50 yuan, mistakenly recorded as a debit (minus) party of 1,237.50 yuan when registering detailed ledger; 4, there is a sum of payable (increase) party account of 2,750 yuan, when registering detail ledger, the figure Move one to the right, mistaken for 275 yuan; 5, there is a debit (minus) party account item of 275 yuan, when the detailed ledger is registered, the number is shifted to the left, and the mistake is recorded as 2,750 yuan; Pen payable loan (increase) side account item 2,500 yuan,