题目
Why must the entries be posted separately into the ledger and into the statements?
A.Because the work must be finished in a very short period of time.
B.Because it is unlikely for the same mistakes to be made in both ledger and statements and people can find the wrong entries without difficulty.
C.Because it is difficult for only one person to do it.
D.Because it is easy for people to discover mistakes by keeping accounts.
第1题
Competitors for the painting competition must ______ their entries by Friday.
A.give
B.offer
C.grant
D.submit
第2题
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3题
A.The balance sheet would be correct.
B.All ledger account balances are correct.
C.All entries from the journal have been posted to the ledger correctly.
D.The total debit entries and total credit entries are equal.
第4题
All entries in Logbook,______ made,must not be erased or amended.
A.once
B.whether
C.previous
D.just
第6题
The entries in the Official Logbook must be signed by the Master and ______.
A.the Chief Engineer
B.the person about whom the entry concerns
C.one other crew member
D.No other signature is required
第7题
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
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