各种核算组织程序下采用的总分类账均为借、贷、余三栏式。（） The general ledger used under various accounting organizational procedures include debit, credit and balance three columns. （)
各种核算组织程序下采用的总分类账均为借、贷、余三栏式。（） The general ledger used under various accounting organizational procedures include debit, credit and balance three columns. （)
参考答案和解析
正确
相关考题：
The journal entry a company uses to record the estimated accrued product warranty liability is ( ) A. debit Product Warranty Expense; credit Product Warranty PayableB. debit Product Warranty Payable; credit CashC. debit Product Warranty Expense; credit CashD. debit Product Warranty Payable; credit Product Warranty Expense
(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.Required:State and briefly explain three factors which can cause accounting ratios to be misleading when used forsuch comparison. (6 marks)
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 credit note or a debit note is a document used to adjust or rectify errors made in a sales invoice.()
Which of the following was NOT an effect of the change in business procedures？( ) A.An increase in credit sales. B.The use of courier services between cities. C.The adoption of simpler accounting procedures. D.The improvement of roads.
判断题各种核算组织程序下采用的总分类账户均为借、贷、余三栏式。A对B错