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听力原文：At the end of the total accounting period and after all transactions have been jo

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.

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更多“听力原文：At the end of the total a…”相关的问题

第1题

听力原文：W: Henry, I understand your invoice for US $ 1,000 is due for payment at the end

of this month. Please allow me to defer payment until four weeks later.

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.

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第2题

听力原文：The tax return does not show accrued income.（8)A．The tax return is not shown in t

听力原文：The tax return does not show accrued income.

(8)

A．The tax return is not shown in the income.

B．The income is not accurate in taxation.

C．The tax should be returned according to the income.

D．The tax return is not in accordance with the income that should be taxed.

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第3题

听力原文：W: Will my deposit earn any interest？M: Certainly. Interest rate on savings accou

听力原文：W: Will my deposit earn any interest？

M: Certainly. Interest rate on savings accounts at the moment is 3%. If you opened a current account money, you wouldn't earn any interest.

Q: What would the interest rate be if the woman opened a current account？

(14)

A．3%.

B．5%.

C．11%.

D．None.

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第4题

对话理解听力原文：W: I know there are some elements which will affect the investors' search

对话理解

听力原文：W: I know there are some elements which will affect the investors' searches for the highest possible returns. What are they？

M: Risk aversion, lack of time, lack of skill, and other mortal conditions.

Q: Which of the following doesn't belong to the elements which will constrain the investors' searches for the highest possible returns？

(11)

A．Risk aversion.

B．Lack of time.

C．Lack of skill.

D．Enough time.

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第5题

听力原文：M: I don't know why the man there said he couldn't pay my cheque.W: Let me see. Y

听力原文：M: I don't know why the man there said he couldn't pay my cheque.

W: Let me see. Yes. You draw your cheque in lead-pencil. It is not recognized in the bank. You should draw it in ink.

Q: What is the woman's suggestion？

(16)

A．Returning the cheque.

B．Drawing the cheque in ink.

C．Drawing the cheque in lead-pencil.

D．Going to the paying bank.

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第6题

听力原文：W: What do you think of the objective of monetary policies？M: It is to maintain t

听力原文：W: What do you think of the objective of monetary policies？

M: It is to maintain the stability of currency and thereby promote economic growth.

Q: What is the objective of monetary policies？

(12)

A．Expanding business.

B．Maintaining the stability of currency.

C．Decreasing economic growth.

D．Supervising the banking system.

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第7题

听力原文：The foreign banks should have set up a representative office in China two years b

efore they can apply for a branch.

(2)

A．The foreign banks should have set up a representative office.

B．The foreign banks can't apply for a branch.

C．The foreign banks can't expand business in China.

D．The foreign banks are forbidden to set up a representative office.

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第8题

听力原文：M: Could your company accept bills of exchange payable 30 days after sight？W: No,

听力原文：M: Could your company accept bills of exchange payable 30 days after sight？

W: No, we don't accept any draft; instead, we usually make payment at sight.

Q: What can we infer from the conversation？

(19)

A．The man will probably wait for the payment for 30 days.

B．The man can get his payment right away.

C．The man will send an order to the company.

D．The woman will not pay the man at sight.

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第9题

听力原文：Investors can cope with some investment problems by confining their investments t

o those that involve only modest risk.

(2)

A．Investors can cope with any problems they may meet.

B．Investors can't cope with problems when they meet with difficulty.

C．Investors can cope with some investment problems by confining their investments to those that involve only modest risk.

D．Investors can cope with easy problems.

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第10题

听力原文：M: Do you keep the transferred amount in a special account that I can't control？W

听力原文：M: Do you keep the transferred amount in a special account that I can't control？

W: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments. Usually the balances will be used every quarter for tax liability payments.

Q: How often will the balance be used for tax liability payments？

(20)

A．Every month.

B．Every quarter.

C．Every year.

D．Half a year.

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