正确答案: D

Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

题目：14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

解析：D

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[单选题]15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall? 1 Sales were lower than expected. 2 The opening inventories had been overstated. 3 The closing inventories of the business were higher than the opening inventories. 4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with the cost of the goods.

2 only