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

游客2025-06-20 36

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] Why must the entries be posted separately into the ledger and into the statements?

选项 A、Because the work must be finished in a very short period of time.
B、Because it is unlikely for the same mistakes to be made in both ledger and statements and people can find the wrong entries without difficulty.
C、Because it is difficult for only one person to do it.
D、Because it is easy for people to discover mistakes by keeping accounts.

答案 B

解析第三段第二、三句指出These are separately checked...by another. The chances of their making the same mistake...by comparing ledger and statement, 意指一人将记账凭证登入账户，另一人则录入报表的做法是因为两人犯同一种错误的机率很少，同时通过比较会计账户和报表可以轻易发现对方的错误。

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