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更多“An account balance is the difference between the debits and credits for an account including any beg…”相关的问题
听力原文：M: I'd like to draw two thousand francs on my account, please.
W: I'm sorry, sir. Your account has a balance of 427.20 francs.
Q: How much is left to the account？
(14)
A．2,000 francs.
B．20,000 francs.
C．472 francs.
D．472.20 francs.
A、$9,000
B、$3,000
C、$6,000
D、$12,000
A、$900 debit
B、$900 credit
C、$1,800 debit
D、$1,800 credit
听力原文：M: I'd like to check the present balance in my checking account.
W: As of today you have ＄2356.8 in your account.
How much does the man's account have today？
A．＄2356.8
B．＄2357.8
C．＄2356.9
A、$30,879
B、$30,985
C、$32,123
D、$32,229
The following information relates to a bank reconciliation. (i) The bank balance in the cashbook before taking the items below into account was $8,970 overdrawn. (ii) Bank charges of $550 on the bank statement have not been entered in the cashbook. (iii) The bank has credited the account in error with $425 which belongs to another customer. (iv) Cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment. (v) Cheques totalling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the bank. What was the balance as shown by the bank statement before taking the items above into account？
A、$8,970 overdrawn
B、$11,200 overdrawn
C、$12,050 overdrawn
D、$17,750 overdrawn
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.
SECTION A CONVERSATIONS
Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.
听力原文：M: Good morning. What may I do for you？
W: Good morning. Fm here to open an account. My name's Christine Sumner. My husband and I have just moved here from California.
M: Oh, welcome to our city. Do you want a joint account or separate account？
W: We've always had a joint account. Tell me about your checking account policy. Is there a minimum balance required？
M: Yes and no. There's no minimum deposit required, but if you open an account with five hundred dollars or more and keep at least that much in it at all times, then there is no service charge.
W: I see. How much interest do you pay？
M: The rate varies. Right now, it's four percent. It has gone as low as two and half percent and as high as seven percent.
W: Are there any charges？
M: Yes. If the balance is below five hundred dollars, there will be a five-dollar service charge. In addition, if a check of yours should be returned for insufficient funds, there would be a charge for that. Now, if you don't mind, there are a couple of forms for you to complete.
W: I'd like to open this account with a deposit of two thousand dollars.
M: Yes, ma'am.
W: Thank you very much for your help.
What is the woman doing？
A．Moving to a new place.
B．Checking her balance.
C．Returning for insufficient funds.
D．Opening an account in a new bank.
A、In the balance column of the accounting, the new balance is entered each time the account is debited or credited.
B、In the balance column of the account, the new balance is entered each time the account is debited or credited.
C、In the balance column of the accountant, the new balance is entered each time the account is debited or credited.
D、None of the above.
A、capital account balance
B、current account balance
C、reserve account balance
D、exchange account balance
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