问答题 Catherine sells goods costing $8,000 on Credit. The customer found the goods costing $600 were faulty and required to return them back.
Which of the following double entry correctly records the sales return of $600? ______

A、 Dr Sales returns $600　　　　　Cr Trade receivable $600
B、 Dr Sales $600　　　　　　　　　Cr Trade receivable $600
C、 Dr Trade receivable $600　　　 Cr Sales returns $600
D、 Dr Cash $600　　　　　　　　　 Cr Sales returns $600

【正确答案】 A

【答案解析】[考点] Recording transactions and events-Sales tax-Accounting for sales tax [难易度] 易销售退货(Sales return)发生，应收款减少： Dr Sales return Cr Trade receivable