2. 职称英语
  3. A bank’ s bookkeeping system is trying to prove three things—that all the da

A bank’ s bookkeeping system is trying to prove three things—that all the da

游客2025-06-19  21
问题     A bank’ s bookkeeping system is trying 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.
    The waste lists all the day’ s transactions. At the end of the day you prove that no transactions are missing or wrong by balancing the total debits against the total credits. Next, you prove that all transactions have reached the ledger correctly by balancing the total debits and credits on various parts of the ledger against the corresponding totals in the waste.
    A bank proves that the right accounts have been posted by comparing the ledger entries with the vouchers. These are separately checked by having the vouchers posted into the ledger by one clerk and into the statements by another. The chances of their making the same mistake are small, and it is easy to discover a mistake by comparing ledger and statement.
    Nowadays it is rare to rely on human arithmetic to work out the correct balance of an account by subtracting all the day’ s debits and adding all the day’ s credits. Although accounting machinery is reliable, it is still possible to get the wrong balances by putting wrong information into it. [br] How do people work out the correct balance of an account by hand?
选项 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 comparing the debits and the credits.
答案 B
解析 最后一段第一句指出Nowadays it is rare to rely on human arithmetic…all the day’s debits and adding all the day’s credits，意指过去人们常常依靠人工计算，通过将全部的贷记额相加，减去全部的借记额来证明会计账户余额的正确性，但是现在很少这样做，而是通过电脑来验证。
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