听力原文: At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.
24. How does the accountant check the equality of the debit and credit entries?
25.What is a trial balance?
26.What is implied if a trial balance does not agree?
(24)
A.By posting all the entries.
B.By preparing a trial balance.
C.By comparing the entries on both sides.
D.By recording all the entries once more.
第1题:
Where ________ you ________?
A.are/be
B.have/be
C.is/be
D.have/been
第2题:
A、Count()
B、Sum()
C、All()
D、Total()
第3题:
听力原文:[*]
A.
B.
C.
D.
第4题:
以下代码用于产生固定数目为clk_cnt的时钟信号。 parameter clk_cnt = 5, clk_period = 2; reg clk; initial begin clk = 0; repeat(clk_cnt) #(clk_period/2) clk = ~clk; End
第5题:
下面程序的运行结果为【 】。
include <iostream.h>
void main()
{
unsigned char value=127;
int total=100;
value++;
total+=value;
cout<<total<<end1;
}
A) 227 B) 100 C) 127 D) 27
第6题:
A、are…being
B、is…being
C、has…been
D、have…been
第7题:
A.All that...has
B.All that...have
C.All...has
D.All...have
第8题:
A.have,,joined
B.have,,been
C.has,,joined
D.has,,been
第9题:
【单选题】原文:这个课题已做了充分的研究。译文:This subject has already _______ fully research.
A.make
B.been
第10题:
以下关于VDB函数的语法正确的是()。
A.VDB(cost,salvage,life,period,factor)
B.VDB(cost,salvage,life,period,month)
C.VDB(cost,salvage,life,per)
D.VDB(cost,salvage,life,start-period,end-period,factor,no-switch)