首页
登录
职称英语
Which of the following statements is not true of a trial balance?______.A、A tria
Which of the following statements is not true of a trial balance?______.A、A tria
游客
2025-06-21
49
管理
问题
Which of the following statements is not true of a trial balance?______.
选项
A、A trial balance is a list of balances of ledger accounts worked out periodically.
B、A trial balance can detect an omission in the recording of the accounting data.
C、A trial balance provides an accuracy check by showing whether or not total debits equal total credits.
D、If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.
答案
B
解析
答案为B项。trial balance“试算平衡表”,是指根据各账户本期借方总额和贷方总额,或根据期末借方余额和贷方余额编制而成,反映借贷方是否平衡,用以检查已登记的账户记录有无错误的一种表式。如借贷方不平衡,须寻查原因予以改正。它的制作频率完全可以根据需要来确定,因此,在试算平衡表中注明制作时间就显得十分重要了。对于会计数据记录时有遗漏(omission)的,试算平衡表无法查出错误。本题中只有B项不正确,故选B项。
转载请注明原文地址:http://tihaiku.com/zcyy/4127480.html
相关试题推荐
Whichofthefollowingstatementsisnottrueofcentralbanks?______.A、Theypay
Whichofthefollowingisnotafunctionofmoney?______.A、Toactasamediumof
Whichofthefollowingaremoneymarketsecurities?______.A、FederalReservenote
Whichofthefollowingisnotafinancialinstrument?______.A、TreasurybillsB、R
Whatarethetwomajoraccountsinthebalanceofpayments?______.A、Currentacco
Whichofthefollowingisnottrue?______.A、Commonstockisasecuritythatrepr
Whichofthefollowingstatementsisnottrueofbookvalue?______.A、Thenetamo
Whichofthefollowingstatementsisnottrueofatrialbalance?______.A、Atria
Thefollowingrulesofdebitandcreditinaccountingarealltrueexceptthat__
Cashflowsaregroupedinthestatementofcashflowsintothefollowingmajorc
随机试题
Inthefaceofunexpecteddifficulties,hedemonstratedatalentforquick,____
[originaltext]W:Hi,Mr.Wells.M:Goodmorning,XiaoMin.W:Iheardthatyou
[originaltext]ResearchersatHarvardMedicalSchool’saffiliatedHebrewSen
C
某部门的员工均为具有高超技术的专业人士,他们一起共事已逾五年,对现有的工作及工作
会计科目只是账户的名称,没有结构。()
D
最近15年,世界技术有很大革新,尤其在通讯、信息和电子等方面。无疑,技术的进步使
证券公司进行证券自营买卖的收益主要来源于()。A:佣金 B:手续费 C:低买
下列预算违法行为的法律责任中,应依法给予处分的是()。A.违反法律、法规的规
最新回复
(
0
)