问答题 Which of the following would only appear on the credit side of receivable ledger control account? ______

A、 Cash received from customers;Return inwards; Contra with payable
B、 Sales, Discount received; Contra with payable; Return inwards
C、 Cash refund to customer; Interest charge on overdue account, Contra with payables
D、 Sales, Return inwards; Contra

【正确答案】 A

【答案解析】[考点] Recording transactions and events-Receivable&Payable control account [难易度] 中记在RLCA账户Credit方的科目是使Trade receivable减少的科目，包括：Cash received from customer(收到客户付款)、Return inwards(销售退回)、Contra(与payable等额抵消的部分)。