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
A、It is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. B、It is the t
A、It is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. B、It is the t
admin
2013-12-25
38
问题
At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.
24. How does the accountant check the equality of the debit and credit entries?
25. What is a trial balance?
26. What is implied if a trial balance does not agree?
选项
A、It is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances.
B、It is the titles of the accounts in the general ledger and their debit or credit balances.
C、It is a list of the titles of the accounts in the general ledger.
D、It is a schedule that makes their debit or credit balances.
答案
A
解析
录音原文提到A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances.试算平衡表列出各分类账户的总账、借方余额和贷方余额。
转载请注明原文地址:https://kaotiyun.com/show/R2id777K
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
[A]manager[B]dictionary[C]light[D]milk[E]teacher[F]cashier[G]policemanHe/Sheistheheadofacompany.
Mr.Reeceisinterestingoldman.Mr.Reeceworked【C1】______afarm.Heandhiswife【C2】______alotofthingsandtheyhadsomec
In1870srichpeoplebegantospeakofspendingweekendsinthecountryvisitingfriends.Formostpeoplebackthen,however,th
Abusinessmanboughtsomegoodsatamarketinthemorningandsetoutatonceforhomewithallhisbags,forhewishedtobei
CharlesoperatesaretailbusinessinLondon.On30June2003,therewasafireinhisstore.Hisbooksofaccountandmostofh
Whichoneisnotincludedinthefinancialstatementfootnote?
Althoughoneaccountantmistakestowritedownacreditsaleasacashsale,thefigureonthedebitsideofthetrialbalancei
Whatarethepropertiesofmoney?
Acompanythathastheuseofavehicleuponpaymentofasumofmoneyonaregularbasisoveralongperiodoftimeisusingth
Thelimitonthedepositinsurancecoveragealsoservestomaximizemoralhazardonthepartofthedepositors.
随机试题
资产负债表日后的调整事项包括()
Itistheyear2050,andAprilblizzardshavegrippedsouthernEnglandforthethirdsuccessiveyearwhileviolentstormsbatter
患者,女,32岁,孕2个月,因近日工作劳累,阴道出血,量少,色淡质稀,腰酸,小腹坠痛,精神倦怠,气短懒言,舌淡,苔薄,脉缓滑,治疗首选方剂是:
治疗水痘风热轻证的首选方剂是
《关于加强农村宅基地管理的意见》(国土资发[2004]234号)规定,在宅基地审批过程中,乡(镇)国土资源管理所要做到三到场。三到场是指()。
某跨年度工程,施工合同总收人为10000万元,合同预计总成本为8500万元,以前年度累计已确定的毛利为600万元,当期期末累计完工进度为80%,当期确认的合同毛利为()万元。
印章是在方寸之间进行创作和表现的艺术品。根据印面形式划分,文字凹陷下去的印章称为阴文印,文字凸起的称为阳文印。下图中的阴文印钤盖出的印拓应是()。
某高校中文学院的刘院长将决策目标在时间上和空间上分解到组织的各个部门和环节,对每个部门、每个教职工的工作提出具体要求,刘院长履行的是()职能。
美国心脏病数据研究院对1500人进行了长达5年的跟踪调查,结果发现:“怀有感恩之心,能让人心态平和、乐观,这对于心脏和血管健康都大有帮助。”“感恩与爱、满足感一样,能让你活得更健康。”上述科研成果表明()。
Industrialpsychologyistheapplicationofvariouspsychologicaltechniquestotheselectionandtrainingofindustrialworkers
最新回复
(
0
)