2013年金融英語考試選擇題練習(9)
發布時間：2012-08-30 共1頁
A bank’s bookkeeping tries to prove three things -- that all the day’s transactions have gone through for the right amounts, that they have all been posted to the right accounts, and that the fresh balances of those accounts are correct after recording the transactions.
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D. By posting all the entries again and correct the mistakes.
78. What is the purpose of comparing the ledger entries with the vouchers?
A. To prove that all the transactions have been made for the right amount.
B. To check the number of all debits and credits.
C. To prove that all the accounts have been posted correctly.
D. To post all the debit and credit entries.
79. Why must entries be posted separately into the ledger and into the statement?
A. Because the work must be finished in a short time.
B. Because it is unlikely for the same mistakes to be made in both ledger and statements and People can rather easily find the wrong entries.
C. Because it is very difficult for one person to do the accounting work.
D. Because it is easy for accountants to discover mistakes by keeping accounts.
80. How do People work out the correct balance of an account by hand?
A. By adding all the entries together.
B. By subtracting all the debits and adding all the credits.
C. By computing the aggregate amount of the day’s transactions.
D. By computing the debits with the credits.
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