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会计从业资格题库/单项选择题

某企业2009年1月31日与开户银行对账时,企业银行存款日记账余额为14500元,银行对账单余额为18000元,查明的未达账项有两笔:一是银行已代收的外埠销货款4300元,企业尚未入账;二是企业存入的转账支票800元,银行尚未入账。则银行存款余额调节表中调节后的存款余额为( )元。

  • A19600
  • B11000
  • C18800
  • D21500
参考答案: C
解题思路: 调节后的银行存款余额=14500+4300=18800(元),或=18000+800=18800(元)。>>>立即刷题
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