首页
登录
职称英语
[originaltext] At the end of the total accounting period and after all trans
[originaltext] At the end of the total accounting period and after all trans
游客
2025-06-20
30
管理
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、By posting all the entries.
B、By preparing a trial balance.
C、By comparing the entries on both sides.
D、By recording all the entries once more.
答案
B
解析
录音原文提到...the equality of the debit and credit entries is checked by preparing a trial balance,故答案为B项。
转载请注明原文地址:http://tihaiku.com/zcyy/4126323.html
相关试题推荐
[originaltext]Whenthewords"withoutrecourse"orwordswithsimilarmeani
[originaltext]Adebitcardisaplasticcardenablingthecardholdertopur
[originaltext]Adebitcardisaplasticcardenablingthecardholdertopur
[originaltext]Adebitcardisaplasticcardenablingthecardholdertopur
[originaltext]M:I’mbusypreparingfinancialstatementsbecausemybossrequir
[originaltext]M:I’mbusypreparingfinancialstatementsbecausemybossrequir
[originaltext]M:I’mbusypreparingfinancialstatementsbecausemybossrequir
[originaltext]M:Whatarethreetypesofbankdepositsexactly?W:Theyaresig
[originaltext]M:Whatarethreetypesofbankdepositsexactly?W:Theyaresig
[originaltext]M:Whatarethreetypesofbankdepositsexactly?W:Theyaresig
随机试题
Thecommunicationsexplosionisonthescaleoftherail,automobileortele
Sevenyearsago,whenIwasvisitingGermany,Imetwithanofficialwhoexp
【B1】[br]【B19】A、groupB、partyC、classD、playC词义辨析题。takeanactivepartin意为“在…
一棵有毒的树矗立在路旁。 第一种人,大老远看见了,赶紧绕路而行,他们一点也
观测角d为照明轴与观测轴之间的旋转角。
外用治湿疹、湿疮、痱子等皮肤疾患的药物是A.泽泻B.滑石C.车前子D.茯苓E.薏
关于DIC的筛查实验不正确的是A.血小板进行性下降B.血浆纤维蛋白原含量低于1.
在索赔费用的计算中,最为常用、准确的是方法()。 A、实际费用法 B、
根据《测绘地理信息质量管理办法》,下列关于测绘单位的质量责任与义务以及质量奖惩的
(2020年真题)下列各项中,企业确认应收账款减值损失应记入的会计科目是()
最新回复
(
0
)