题目
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
M: That's all right. We won't press you for immediate payment. Send us your check later on when you have money.
Q: What does the woman ask for?
(12)
A.Immediate payment.
B.Deferred payment.
C.Invoice.
D.US $1,000.
第2题
Section A
Directions: In this section you will hear 10 short conversations. At the end of each conversation, a question will be asked about what was said. The conversation and the question will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A), B), C) and D), and decide which is the best answer. Then mark the corresponding letter on the Answer Sheet with a single line through the center.
听力原文:M: I've noticed that you get letters from Canada from time to time. Would you mind saving the stamps for me? My sister collects them.
W: My roommate already asked for them.
Q: What does the woman imply?
(1)
A.She will save stamps for the man's sister.
B.She can't give stamps to the man's sister.
C.She will no longer get letters from Canada.
D.She has given the stamps to the man's roommate.
第3题
听力原文: Indonesin President Megwti Sukrnoputri hs declredn end of mrtil lw in the troubled northern province ofceh. The lif
A.lifted martial law
B.imposed martial law
C.sent troops to take over power
D.reached peace agreement with the military
第4题
The first lift was just a box suspended on a rope. Using a series of pulleys, a group of oxen ox strong men would pull the rope end lift the box to a higher point. Lifts were used only for heavy materials, not passengers. Even in the nineteenth century, when steam power was used to operate the lifts, people didn't ride them. They didn't trust the rope that held the box.
In 1853, Elisha G. Otis invented the first safe lift. He showed his invention in New York at the Crystal Palace Exhibition. At the exhibition, Otis was pulled up in an open box that was attached to two guide mils. When he was lifted far above the spectators, he gave the order to cat the rope. To the amazement of the crowd, the lift did not fall straight downward to the floor. Instead, it was held fast to the guide rails by a certain device. He had built powerful metal clamps on the carriage as a safety measure. The demonstration worked, and people have been riding as passengers in elevators ever since.
(30)
A.Disadvantages of tall buildings.
B.The Crystal Palace Exhibition.
C.Modem elevators.
D.The invention of the elevator.
第5题
W: That may be for the best.
Q: What does the woman mean?
(15)
A.The man had better drop more than one.
B.The man's course is the best of the four.
C.The man must be an excellent student.
D.The man's idea is probably a good one.
第6题
听力原文:What did the letter offer to Tom What did the letter offer to Tom It ______ to Tom.
第7题
听力原文:I'm sorry, I have broken your glasses.
(4)
A.It doesn't matter.
B.Yes, you are.
C.Yes, you do.
D.You are right.
第8题
已知以下书目信息: Bitterwolf T E. Organometallic photochemistry at the end of its first Century. Journal of Organometallic Chemistry, Volume: 689, Issue: 24, November 29, 2004,pp. 6-12
①判断其文献类型
②如果要获取其印刷型原文的馆藏信息,写出可使用的数据库名称
③如果要获取其电子原文,写出可使用的数据库名称
第9题
听力原文:M: Joy, could you help me, please I can’t find my knife.W: Don’t worry, Jim. I c听力原文:M: Joy, could you help me, please I can’t find my knife. W: Don’t worry, Jim. I can help you. Q: What is Jim looking for ()
A.His kite
B.Her knife
C.His knif
E.
第10题
听力原文:Thanks a lot for your help.
(5)
A.It's my pleasure.
B.Thank you.
C.No, you don't need to thank me.
D.It's not necessary.
第11题
听力原文:Have a nice trip.
(15)
A.Thank you.
B.I can't hope so.
C.You,too.
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