听力原文:The balance of your account this month is four million eight hundred sixty-seven
(4)
A.USD4,867,359.12
B.USD 4,876 ,359. 02
C.USD 48,760,395.20
D.USD 4,673,359.22
(4)
A.USD4,867,359.12
B.USD 4,876 ,359. 02
C.USD 48,760,395.20
D.USD 4,673,359.22
听力原文:M: Can you tell me something about a balance sheet?
W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.
Q: Which of the following is not a section of a balance sheet?
(15)
A.Profit and Joss
B.Owner's equity.
C.Liabilities
D.Assets.
(83)
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
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.
(3)
A.the income statement
B.the balance sheet
C.the financial statement
D.the statement of cash flow
听力原文:M: How do you balance work and study at the same time?
W: My classes are at night and I work during the day.
Q: What does the woman mean?
(15)
A.She has to work to support herself.
B.Her classes are not difficult.
C.She goes to a full-time school.
D.She takes evening courses.
(28)
A.The accountant is to return 300,000 dollars to balance your account.
B.The check has bounced because of insufficient fund in the account.
C.The accountant has checked in for a conference on environmental protection.
D.The check is specially provided to make a balance on your bank account.
(30)
A.The figure on the check exceeds the balance in the bank account, so it's worthless.
B.If you cash the check in the amount of 15;000, we can do that for you.
C.You have plenty of money in your bank account, so we'll cash your check right now.
D.Your check can still be cashed if you deposit another 50,000 dollars now.
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.
M: That will be fine.
Q: Where did this conversation most probably take place?
(15)
A.At a bookstore.
B.At a bank.
C.At a club.
D.At a grocery store.
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