2. 外语
  3. Which of the following statements is not true of a trial balance?______.

Which of the following statements is not true of a trial balance?______.

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问题 Which of the following statements is not true of a trial balance?______.
选项 A、A trial balance is a list of balances of ledger accounts worked out periodically.
B、A trial balance can detect an omission in the recording of the accounting data.
C、A trial balance provides an accuracy check by showing whether or not total debits equal total credits.
D、If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.
答案B
解析 答案为B项。trial balance“试算平衡表”，是指根据各账户本期借方总额和贷方总额，或根据期末借方余额和贷方余额编制而成，反映借贷方是否平衡，用以检查已登记的账户记录有无错误的一种表式。如借贷方不平衡，须寻查原因予以改正。它的制作频率完全可以根据需要来确定，因此，在试算平衡表中注明制作时间就显得十分重要了。对于会计数据记录时有遗漏(omission)的，试算平衡表无法查出错误。本题中只有B项不正确，故选B项。
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