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
59
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
Mr.Reeceis(Example:0)interestingoldman.Mr.Reeceworked【C1】______afarm.Heandhiswife【C2】______alotofthingsandthey
Americanswithsmallfamiliesownasmallcaroralargeone.Ifbothparentsareworking,theyusuallyhavetwocars.Whenthe
We’veallhadworkanddothingsthatwedidnotenjoy.Usually,somepeoplewouldtellustobe【C1】______enthusiastic(热情的)."Yo
In1826,aFrenchmannamedNiepceneededpicturesforhisbusiness.Buthewasnotagoodartist.Soheinventedaverysimplec
Ofthosethreecompanies,______givesthebestservice.
Abusinesshasthefollowingfiguresfortheyearended31December2000$Stockatbeginningofperiod85,000Stockattheend
Creditinstrumentsareissuesbywhichinvestorssupplypermanentfinancingtofirmsorotherborrowersincludinggovernments.
Securitiesregulators,atboththedomesticandinternationallevels,shallbeguidedbyaconstantconcernforinvestorprotect
______cashflowisassociatedwithweakbondratingsandhigherdefaultrates.
TheSecuritiesExchangeActof1936establishedtheSecuritiesandExchange(61)(SEC)andgaveitauthority(62)thesecu
随机试题
防腐胶带应用于施加阴极保护的埋地管道上,()是其不易产生的失效危害。
人口行政管理主要包括【】
药物治疗的医德要求是()
“满而不痛者,此为痞”载于
嘌呤核苷酸合成和嘧啶核苷酸合成共同需要的物质是
传染性非典型性肺炎患者早期不能用抗病毒药。()
根据我国《劳动合同法》的规定,用人单位有下列()情形之一的,劳动者可以解除劳动合同,用人单位应当向劳动者支付经济补偿。
以认股权证为例,其理论价值超过市场价格的部分是认股权证的溢价。()
2015年2月,我国快递业务量完成8.2亿件,同比增长18.7%;业务收入完成136.0亿元,同比增长22.5%。消费者对快递业务进行的申诉中,有效申诉(确定企业责任的)占总申诉量的97.6%,为消费者挽回经济损失229.8万元。2015年2月,
“刚刚”“爷爷”“馍馍”“太太”“断断续续”都是重叠式合成词。()
最新回复
(
0
)