2. 外语
  3. ABC Co. Ltd. received payment from a customer account, with interest charges payment included. The proper entry for ABC Co. Ltd.

ABC Co. Ltd. received payment from a customer account, with interest charges payment included. The proper entry for ABC Co. Ltd.

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问题 ABC Co. Ltd. received payment from a customer account, with interest charges payment included. The proper entry for ABC Co. Ltd. should be______.
选项 A、debit Cash; credit Accounts Receivable, Interest Income
B、debit Notes Payable, Cash; credit Interest Income, Accounts Receivable
C、debit Cash; credit Cash, Interest Income
D、debit Interest Income; credit Cash
答案A
解析 答案为A项。根据句意，在本笔业务中，ABC公司的现金(资产项目)增加，应收账款(资产项目)减少，利息收入(收入项目)增加，因此，公司应借记“现金”，贷记“应收账款”、“利息收入”。故本题选A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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