All entries in the Official Logbook must be signed by the Master and ______.A.the Chief En

All entries in Logbook，______ made，must not be erased or amended．

A.once

B.whether

C.previous

D.just

What is the purpose of comparing the ledger entries with the vouches？

A．To prove that all the transactions have been made for the right amounts.

B．To check the number of all the debits and credits.

C．To prove that all the accounts have been posted correctly.

D．To post the right accounts.

A.All expense transactions involve offsetting credit entries to the Cash account

B.Expenses are offset against revenues in the income statement.

C.Expenses reduce owners' equity.

D.The statement is untrue-expenses are recorded by debits

A.no Purchases account is use

B.a Cost of Goods Sold account is use

C.two entries are required to record a sal

D.all of thes

E.

A.Issue a commit of the current configuration.

B.Issue a commit full of the current configuration.

C.Issue a commit all of the current configuration.

D.Issue a commit confirmed of the current configuration.

All entries in the Official Logbook must be signed by the Master and ______.

A.the Union Representative

B.the person about whom the entry concerns

C.no one else

D.one other crew member

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.

A.A

B.B

C.C

D.D

Which statement is TRUE ________．

A.GMDSS radio logs are required to contain entries pertaining to all incidents connected to radio communication service which appear to be of importance to the safety of life at sea

B.All distress communications must be entered in the GMDSS radio log．

C.Both of the above

D.None of the above

A.Create a /var/adm/cron/at.allow file with no entries

B.Create a /var/adm/cron/at.deny file with ‘*‘ as the only entry

C.Create a /var/adm/at/at.deny file with ‘ALL‘ as the only entry

D.Create a /var/adm/at/at.allow file with ‘NONE‘ as the only entry