首页
登录
职称英语
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
26
管理
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] What is the purpose of comparing the ledger entries with the vouches?
选项
A、To prove that all the transactions have been made for the right amounts.
B、To check the number of all the debits and credits.
C、To prove that all the accounts have been posted correctly.
D、To post the right accounts.
答案
C
解析
第三段第一句提到A bank proves that the right accounts have been posted by comparing the ledger entries with the vouchers, 意即银行将分类账户科目和记账凭证对比是为了检查账务已经准确的过账。
转载请注明原文地址:http://tihaiku.com/zcyy/4126610.html
相关试题推荐
Whatisthefunctionofthebook-keepingsysteminbankaccounting?______.A、Top
Persistentforeigntradedeficitsunderaflexibleexchangeratesystemusually
Thedualbankingsystem______.A、isoneinwhichbanksbothacceptsavingsandma
MembersoftheBoardofGovernorsoftheFederalReserveSystemare______.A、elec
TheFederalReserveSystemisultimatelyresponsibleto______.A、thememberbanks
Underasystemoffreelyfloatingexchangerate,thevalueofacountry’scurren
Otherthingsthesame,whichofthefollowingwillraisetheforeignexchangera
Underafixedexchangeratesystemandfreelyflowingcapital,______.A、fiscalpo
WhichofthefollowingisanelementoftheFederalReserveSystem?______.A、The
BankssubjecttoreserverequirementssetbytheFederalReserveSysteminclude_
随机试题
Thecountry’sdeficitthatyear______toarecord168billiondollars.A、soaredB、
Foranuclearpowerreactoroperator,whichofthefollowingstatementsisCORRE
说明:假定你是一名大学生,叫李玉(女),月收入在500元以下。于2006年7月5日去超市购物,临走时填了一份问卷调查表。内容如下:1.每月大概光
Thereportgivesa______pictureofthecompany’sfuturedevelopment.A、centralB、
弹性工作制
1932年( )与蔡楚生合作编导我国第一部以抗战为主题的故事片《共赴国难》。A
基金销售机构从事基金销售活动,不得出现的情形有()。A.采取抽奖、回扣或者送实
患者,男,66岁。右肩部疼痛,活动受限,无法持物,痛点注射多用()A.1%
(2019年真题)红旗杂志社出版的《红旗》是国内知名的时事类期刊,每期内容均精心
知识点:腺垂体功能减退症 女,18岁。身高1.40米,月经一直未来潮 A.巨
最新回复
(
0
)