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1 228. 過帳時,應借記設備資產會計項目$1,000,結果誤記入該設備資產會計項目之貸方,將使餘額式試算表發生何種現象
A 借方餘額總和少$2,000
B 借方餘額總和少$1,000
C 貸方餘額總和少$2,000
D 貸方餘額總和少$1,000