What is the function of the book-keeping system in bank accounting?______.

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问题 What is the function of the book-keeping system in bank accounting?______.

选项 A、To prove that all the day’s transactions have gone through for the right amount
B、To prove that all the day’s transactions have all been posted to the right account
C、To prove that the fresh balance of those accounts is correct after recording the transactions
D、All of the above

答案D

解析 答案为D项。bookkeeping“簿记”。entry“分录”。post“过账”,将日记账(journal)等原始账簿上的金额过入分户账的簿记程序。本题中A项、B项、C项均涉及银行簿记体系的主要作用,故选D项。
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