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if total dollar amount of debit entries in an account is more than total dollar amoun
提问人：网友后慧珍
发布时间：2022-04-06
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第1题
When a company uses the double-entry method, the total dollar amount of debits recorde
d must equal the total dollar amount of credits recorded, and the number of debit and credit entries also must equal.()
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第2题
Which of the following is/are true regarding debits and credits？
A．In any given transaction, the total dollar amount of the debits and the total dollar amount of the credits must be equal．
B．Debits decrease certain accounts and credits decrease certain accounts．
C．Liabilities and owner’s equity accounts usually end in credit balances; assets usually end in debit balances．
D．All of the abov
E．
第3题
If the Debit and Credit column totals of a trial balance are equal, then:
A．The balance sheet would be correct．
B．All ledger account balances are correct．
C．All entries from the journal have been posted to the ledger correctly．
D．The total debit entries and total credit entries are equal．
第4题
Translate the following sentence into English. “贷方表示资金的来源，而借方表示这笔资金的使用。”
A、Credit entries represent the sources of financing,and the credit？entries represent the uses of that financing.
B、Debit entries represent the sources of financing,and the debit entries represent the uses of that financing.
C、Credit entries represent the sources of financing,and the debit entries represent the uses of that financing.
D、None of the above.
第5题
听力原文：At the end of the total accounting period and after all transactions have been jo
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.
第7题
There is a Balance of Payments surplus if the value of credit entries is more than the debit entries.（）
第8题
What are the correct ledger entries to record an acquisition of a non-current asset on credit？
A、Debit Credit Non-current assets - cost Receivables
B、Debit Credit Payables Non-current assets - cost
C、Debit Credit Non-current assets - cost Payables
D、Debit Credit Non-current assets - cost Revaluation surplus
