问题：The debit side of a trial balance totals $50 more than the credit side.
Which one of the following could this be due to?
A. a purchase of goods for $50 being omitted from the payables control account
B. a sale of goods for $50 being omitted from the receivables control account
C. an invoice of $25 for electricity being credited to the electricity account
D. a receipt for $50 from a customer being omitted from the cash book
答案：The correct answer is: a purchase of goods for $50 being omitted from the payables control account.
解析：'A sale of goods for $50 being omitted from the receivables control account' and 'an invoice of $25 for electricity being credited to the electricity account' would make the credit side $50 higher.
'A receipt for $50 from a customer being omitted from the cash book' would have no effect.
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