首页
登录
职称英语
There are usually two kinds of ledgers: 1. General ledger: It contains t
There are usually two kinds of ledgers: 1. General ledger: It contains t
游客
2025-06-21
28
管理
问题
There are usually two kinds of ledgers:
1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers. A controlling account in the general ledger shows in summary form what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. Thus Due from Banks controlling account shows in summary form the totals of all the debits and credits appearing in the correspondent banks’ accounts in the Due from Banks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements.
2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors’ ledger, debtors’ ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income. [br] The accounting items are divided into four categories of Asset’ Liability, Joint Asset and Liability, Loss and Income.
选项
A、Right.
B、Wrong.
C、Doesn’t say.
答案
A
解析
转载请注明原文地址:http://tihaiku.com/zcyy/4127960.html
相关试题推荐
Explain:(a)Acceptanceofbillsofexchange.(b)Generalacceptance.(c)Qualif
Minorsaregenerallyfullyliablefortheirtortiousactions.A、正确B、错误A
Government-to-governmentbilateralloansaregenerallyintheformofgrants
Therearetwogeneralwaysinwhichtheterm"market"isusedineconomics.
Thereareusuallytwokindsofledgers:1.Generalledger:Itcontainst
Thereareusuallytwokindsofledgers:1.Generalledger:Itcontainst
Ingeneral,themoreliquidanassetthe______.A、lessitislikelytoyieldB、gr
Whichofthefollowingstatementsisnotconsistentwithgenerallyacceptedacco
Asageneralrule,theshorterthematurityofanassetandthemorereadilyit
Inflationgenerallyfavorscreditorsattheexpenseofdebtors.A、TrueB、FalseB答
随机试题
ItiswellknownthatThomaswasagreatAmerican(invent)______.inventor此处应该填名
Theytook________measurestopreventpoisonousgasesfromescaping.A、fruitfulB、
Mostcareersorganizationshighlightthreestagesforgraduatestofollowin
设函数,要使f(x)在点x=1处连续,则a的值应是:A.-2 B.-1 C.
齐某是甲市一位普通职工,工资收入有限,属于甲市的低收入家庭,无力购买住房,一直租
抑制性突触后电位形成是突触后膜对下列哪些离子通透性增加A.Na,K,尤其是K
下列不属于完全竞争市场的特征的是:A.买者卖者很多 B.产品差别很大 C.要
(2019年真题)社会工作者小马为残障人士开展了一个支持小组。为及时了解该小组的
案例九: 一般资料:求助者,女性,46岁,已婚,退休职工。 案例介绍:求助者
表观密度小、吸声绝热性能好,可作为吸声或绝热材料使用的木板是()。A.胶合
最新回复
(
0
)