【单选题】取药材少许,浸入水中,会散出橙黄色的色素,呈直线下降并逐渐扩散,水被染成黄色,的药材是
【单选题】The trial balance is ________ .
A.
a listing of all accounts with their balances.
B.
the listing of all accounts.
C.
a place where a running balance of an account is kept.
D.
the book of original entry.
【单选题】Which of the following statements about the trial balance is/are true? (1) If control account reconciliations are performed well, then it is no need to prepare trial balance any more (2) If the trial ...
D.
None of the statements
【单选题】The trial balance is used to determine if:
A.
total assets equal total liabilities.
B.
total debits of all the accounts equal total credits of all the accounts.
C.
total debits of the income statement accounts equal the total credits of the income statement accounts.
D.
total debits of the balance sheet accounts equal the total credits of the balance sheet accounts.
【单选题】The trial balance is used to determine if:
A.
total assets equal total liabilities.
B.
total debits equal total credits.
C.
total revenues equal total expenses.
D.
total increases in accounts equal total decreases in accounts.
【单选题】The main purpose of the trial balance is to:
A.
Enable the account closing process to be performed
B.
Detect errors in the accounting records
C.
Test the equality of debits and credits in the ledger
D.
Provide a preliminary view of how the financial statements will appear
【多选题】The purpose of the trial balance is to:
A.
assist in transaction analysis
B.
assist in the preparation of the financial statements
C.
check the accuracy of the ledger or journal entries.
D.
assist in record transaction
【单选题】上图为制冷系统滤网式油分离器,系统正常运转时,回油管一直是热的,且停机时的低压压力很快上升,则最可能的是____。
【单选题】The trial balance is
C.
both internal records and outsider reports
【判断题】The trial balance is a list of all general ledger accounts and their balances at a point in time