2. 职称英语
  3. A bank’s bookkeeping system is trying to prove three things—that all the day

A bank’s bookkeeping system is trying to prove three things—that all the day

游客2025-06-20  33
问题     A bank’s bookkeeping system is trying to prove three things—that all the day’s transactions have gone through for the right amounts, that they have all been posted to the right accounts, and that the fresh balances of those accounts are correct after recording the transactions.
    The waste lists all the day’s transactions. At the end of the day you prove that no transactions are missing or wrong by balancing the total debits against the total credits. Next, you prove that all transactions have reached the ledger correctly by balancing the total debits and credits on various parts of the ledger against the corresponding totals in the waste.
    A bank proves that the right accounts have been posted by comparing the ledger entries with the vouchers. These are separately checked by having the vouchers posted into the ledger by one clerk and into the statements by another. The chances of their making the same mistake are small, and it is easy to discover a mistake by comparing ledger and statement.
    Nowadays it is rare to rely on human arithmetic to work out the correct balance of an account by subtracting all the day’s debits and adding all the day’s credits. Although accounting machinery is reliable, it is still possible to get the wrong balances by putting wrong information into it. [br] Which is the best way to prove that no transactions are missing or wrong at the end of the day?
选项 A、We can do that by checking the total debits and the total credits to see whether they are in the state of balance.
B、We can examine all the transactions carefully and find the wrong records.
C、We can balance the total debits and the total credits by posting them again.
D、We can post all the entries again and correct the mistakes.
答案 A
解析 第二段第二句指出At the end of the day you prove that...by balancing the total debits against the total credits，意指通过检查总贷记额和总借记额是否平衡来证明交易记录没有遗漏和错误。balance平衡。
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