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1 220. 現購商品$5,000,誤記為償還貨欠,將使餘額式試算表合計數
A 平衡,但較正確金額少$5,000
B 貸方較借方多$5,000
C 借方較貸方多$5,000
D 平衡,但較正確金額多$5,000