首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
There are usually two kinds of ledgers: 1. General ledger: It contains the controlling accounts for each of the subsidiary l
There are usually two kinds of ledgers: 1. General ledger: It contains the controlling accounts for each of the subsidiary l
admin
2011-01-26
92
问题
There are usually two kinds of ledgers:
1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers. A controlling account in the general ledger shows in summary form what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. Thus Due from Banks controlling account shows in summary form the totals of all the debits and credits appearing in the correspondent banks’ accounts in the Due from Banks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements.
2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors’ ledger, debtors’ ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income.
The accounting items are divided into four categories of Asset’ Liability, Joint Asset and Liability, Loss and Income.
选项
A、Right.
B、Wrong.
C、Doesn’t say.
答案
A
解析
转载请注明原文地址:https://kaotiyun.com/show/LAYd777K
0
初级(银行综合类)
原金融专业英语(FECT)
金融英语(FECT)
相关试题推荐
[A]between[B]atlast[C]pencil[D]office[D]plane[F]aunt[G]dictionaryabookyoucanlookupnewword
Doyouknow______peopleinthebusiness?
GeneralPershingwasafamousAmerican.HewasintheAmericanarmy,andfoughtinEuropeintheFirstWorldWar.Afterhed
ItwasJimmy’sbirthday,andhewasfiveyearsold.Hegotquitealotofbirthdaypresentsfromhisfamily.Andoneofthemwas
We’veallhadworkanddothingsthatwedidnotenjoy.Usually,somepeoplewouldtellustobe【C1】______enthusiastic(热情的)."Yo
TheCapitalAirportisthelargestoneinChina.TheCapitalAirportis______anyotherairportinChina.
TheCapitalAirportisthelargestoneinChina.TheCapitalAirportis______anyotherairportinChina.
Theinternationalpaymentssystemofthebuyer’scountryisnotbeinghamperedbyexchangecontrols.Thewordhampermeans_____
Whocanspottherisks?Thegrandcirclethatregulatorshavetosquareisthis:howtoestablishaframeworkofregulation
Whichofthefollowingtransactionshasnoeffectonstockholders’equity?______.
随机试题
患者,男性,88岁,戴用全口义齿2周后复诊,自述义齿易松动。受限应做的检查是
居室细菌学评价的最常用指标是
磺酰脲类药物可用于治疗
赵某涉嫌犯罪经公安机关侦查终结移送人民检察院审查起诉,人民检察院审查并发现该案属于一起侵占案,则人民检察院:
某开发商与施工企业签订合同,约定双方如在合同履行过程中发生争议,则提交北京仲裁委员会进行裁决,并自动履行其裁决。后双方工程款支付发生纠纷,现问双方解决争议可行的法律途径是()。
理财业务的合同应当符合《合同法》的规定,个人理财业务是建立在()和客户签订的相关合同基础之上。
下列不属于社会保障预算的是()。
甲建筑公司为增值税一般纳税人,假设2019年5月有下列业务:(1)承建乙公司A办公楼的建设,取得施工费等各项费用500万元(含税),将其中的某项辅助工程分包给B公司,支付分包费80万元。(2)出租工程吊车取得租金20万元(含税);出租公司办公用房取得租
企业兼并其他企业的,兼并方企业的应付价款一般应在兼并程序终结日一次付清。如数额较大,一次付清确有困难的,经双方协商,可以分期付款。()
Itisonlyrightthatthestarsshouldbepaidinthisway.Don’tthetopmeninindustryearn【B1】______salariesfortheservic
最新回复
(
0
)