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2007年3月5日对N公司全部现金进行监盘后,确认实有现金数额为1 000元。N公司3月4日账面库存现金余额为2 000元,3月5日发生的现金收支全部未登记入账,其中收入金额为3 000元、支出金额为4 000元,2007年1月1日至3月4日现金收入总额为165 200元、现金支出总额为165 500元,则推断2006年12月31日库存现金余额应为( )元。
A.1 300
B.2 300
C.700
D.2 700

A.1
B.2
C.700
D.2

【参考答案】

B
解析:首先,确认3月5日账实是否相符。3月5日账面应结存数=账面余额+已收现金未记账金额-已付现金未记账金额:2 000十3 000—4 000=1 000(元),3月5日账实相符,也说明3月4日实存现金2 000元。然后用调节法计算12月31日(结账日)库存现金余额。盘点日在结账日之后......

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