How can you prove that no transactions are missing or wrong at the end of the da

游客2025-06-20 25

问题 How can you 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 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 calculating them again.
D、There is no other way than have these transactions reposted to the proper entries.

答案 A

解析答案为A项。debit“借方；借方余额；借记；借项；借入”。credit“贷方；贷方余额；贷记；贷项；贷入”。按照复式记账(double entry)原理，对发生的每项经济业务，都要以相同的金额记入一个或几个有关账户的借方和一个或几个有关账户的贷方。借贷记账法的记账规则是“有借必有贷、借贷必相等”。因此，在某一天业务终止后，可通过查验借贷方合计数是否相等来验证当天的会计记录是否正确。故本题选A项。

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