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A trial balance provides proof that all transactions were correctly posted to the ledg
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更多“A trial balance provides proof…”相关的问题
Which of the following statements is not true of a trial balance？______.
A．A trial balance is a list of balances of ledger accounts worked out periodically.
B．A trial balance can detect an omission in the recording of the accounting data.
C．A trial balance provides an accuracy check by showing whether or not total debits equal total credits.
D．If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.
Posting is the process of transferring information from the______.
A．journal to the trial balance
B．ledger to the financial statements
C．ledger to the trial balance
D．journal to the ledger
A．正确
B．错误
A book of original entry is known as______.
A．a ledger account
B．a journal
C．a general ledger
D．a trial balance
The following statements describing net income are all correct except that______.
A．net income is computed in the income statement, appears in the statement of owner's equity, and increases owner's equity in the balance sheet
B．net income is equal to revenues minus expenses
C．net income is computed in the income statement, appears in the statement of owner's equity, and increases the amount of cash shown in the balance sheet
D．net income can be determined using the account balances appearing in an adjusted trial balance
A．the credit side to be ＄20,000 more than the debit side
B．the debit side to be ＄20,000 more than the credit side
C．the credit side to be ＄40,000 mom than the debit side
D．the debit side to be ＄40,000 more than the credit side
？Read this text taken from an article about accounting.
？Choose the best sentence to fill each of the gaps.
？For each gap (9-14), mark one letter (A-H) on your Answer Sheet.
？Do not use any letter more than once.
Accounting
Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) .
The accounting process is based on the accounting equation, assets = liabilities+ owners' equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period.
The balance sheet, or statement of financial position, is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because of the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owner's equity is reported by the owner's name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners' equity section.
An income statement is a summary of a firm's financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firm's net income after taxes.
The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates.
A On the income statement, the company's gloss profit on sales is computed by subtracting the cost of goods sold from net sales.
B These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing.
C Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year.
D Double-entry bookkeeping ensures that the balance shown by the equation is maintained.
E This statement must demonstrate that the equation is in balance.
F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies.
G Once statements are prepared, the books are closed.
H Bookkeeping is essentially record-keeping which is part of the overall accounting process.
(9)
The need for exchange arose when ______.
A．men wanted things they themselves could not provide
B．men became independent of others
C．skilled people such as smiths, leather workers or carpenters sprang everywhere
D．people began to learn making tools
A.College career offices
B.State Department of Labour offices
C.The local public library
D.All of the abov
The interview is mainly to______.
A．compare the different facilities that hotel chains provide
B．compare some hotel chains in different aspects
C．introduce some hotel chains with workout offerings
D．introduce workout offerings provided in some hotel chains
There was a simultaneous trial taking place in the next build.
A.fair
B.full
C.coexisting
D.public
