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【单选题】
The debit side of a trial balance totals $800 more than the credit side.Which one of the following errors would fully account for the difference?A.
$400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account.
B.
Discount received $400 has been debited to discount allowed account.
C.
A receipt of $800 for commission receivable has been omitted from the records.
D.
The petty cash balance of $800 has been omitted from the trial balance.
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举一反三
【多选题】下列关于诉讼时效与除斥期间的区别,表述正确的是( )
A.
诉讼时效消灭的是权利人的胜诉权；除斥期间使得权利人的实体民事权利消灭
B.
诉讼时效是可变期间，适用中止、中断或延长的规定；除斥期间一般是不变期间，不因任何事由而中止、中断或者延长
C.
诉讼时效主要适用于请求权；除斥期间适用于形成权
D.
诉讼时效自权利人能够行使请求权时起算；除斥期间则是自实体权利成立之时起算