问答题 Which of the following should be included in the debit side of a petty cash book? ______

A、 Reimbursement of float from bank account
B、 Payment for telephone bill
C、 Payment to employee for business trip
D、 Payment by cheque to main supplier

【正确答案】 A

【答案解析】[考点] The use of double-entry and accounting systems-Accounting process-Books of prime entry [难易度] 易 A选项向Petty cash system补款，Petty cash增加，记在Dr方。 B选项支付电话账单，C选项报销员工差旅费，D选项向supplier付款，都会使Petty cash减少，记在Cr方。故正确的是A选项。