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、The ledger is correct. B、A journal entry is not posted. C、An error or errors have been made. D、An entry is posted twice. C录音原
A、The ledger is correct. B、A journal entry is not posted. C、An error or errors have been made. D、An entry is posted twice. C录音原
admin
2012-01-26
92
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、The ledger is correct.
B、A journal entry is not posted.
C、An error or errors have been made.
D、An entry is posted twice.
答案
C
解析
录音原文提到If a trial balance does not agree, it implies that an error or errors have been made. 如果试算平衡表不能平衡,就意味着错误发生。
转载请注明原文地址:https://kaotiyun.com/show/f7Yd777K
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、No,youcanuseyourcreditcard.B、Yes,youcanuseyourcreditcard.C、Yes,youcannotuseyourcreditcard.B
Inbusinesschargesdepreciationinaccounts,theaccountingconcepttobeconsideredisthematerialityconcept.
Anirrevocablecreditmaybecancelledatanytimeuptothemomenttheadvisingbankpays.
Whatisthepurposeofcomparingtheledgerentrieswiththedocuments?______.
A、Secure.B、Portable.C、Durable.D、Golden.D录音原文提到Asmartcardisasecure,portable,tamper-resistantdata-storagedevice.智能卡是安
A、11%.B、3%.C、7%.D、Itfluctuates.D录音原文提到Adepositaccount...Therateofinterestfluctuates.定期存款账户有利息,但不能使用支票,同时其利率浮动。
A、Along-terminterestrate.B、Along-termloan.C、Ashort-terminterestrate.D、Ashort-termloan.C录音原文提到Theinter-bankmarke
SpellingBeeSlatedforMay20atWebbHighSchoolTheParentsActionCommitteeonLifeAcademicConcerns(PAC-LAC)ispreparing
随机试题
某患儿出现呼吸困难、流涎、出汗、肌肉颤动、瞳孔缩小,最可能的中毒是
无菌持物钳的正确使用方法是( )
产业结构分类主要包括()。
总承包单位甲公司经建设单位同意,将幕墙工程:分包给乙公司施工。后该分包工程出现了施工质量问题,建设单位要求乙赔偿,下列责任赔偿的说法中,能够成立的是()。
某项目现金流量如下。若基准收益率大于零,则其动态投资回收期的可能值是()年。
日要车计划是在旬间装车计划的基础上,根据发货单位提出的货物运单,由车站用《货运工作日况报告表》汇总向铁路局提报的次日装车计划,经铁路局核减确认,于当日向车站下达次日请求装车命令(承认车),作为车站次日组织装车的依据。()
在下列表述中,你认为正确的是()。
在财务管理各环节中,核心是()。
综合账户差额(OverallBalance)
在C语言程序中,以下说法正确的是()。
最新回复
(
0
)