【判断题】【消耗次数：1】
只要实现了期初余额、本期发生额和期末余额的平衡关系，就说明账户记录正确。
①
正确
②
错误
参考答案：
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相关题目
【多选题】
（多选）在借贷记账法下，“期末余额＝期初余额＋本期借方发生额－本期贷方发生额”属于（ ）类会计科目计算期末余额的公式。
①
资产类
②
负债类
③
所有者权益类
④
成本类
【单选题】
“应付账款”账户的期初余额为8000元，本期贷方发生额为12000元，期末余额为6000元，则该账户的本期借方发生额为（ ）
①
10000元
②
4000元
③
2000元
④
14000元
【单选题】
企业“预付账款”账户的期初余额为850元，期末余额为4500元，本期减少发生额为455元，则本期增加发生额为( )元。
①
4105
②
455
③
4700
④
4500
【单选题】
假如某账户本期增加发生额为1 500元，减少发生额为1 400元，期末余额为1 300元，则该账户本期期初余额为( )元。
①
1100
②
1200
③
1300
④
1400
随机题目
【单选题】
Spitting on the ground is not only ______ but also harmful to others’ health.
①
blasting
②
banging
③
grabbing
④
disgusting
【单选题】
It was on the beach ______ Miss White found the kid lying dead.
①
that
②
this
③
it
④
which
【单选题】
The old houses are being pulled down to _______ a new office block.
①
make room for
②
make use of
③
take the place of
④
supply with
【单选题】
It is generally considered unwise to give a child ______ he or she wants.
①
however
②
whatever
③
whichever
④
whenever
【单选题】
Those who have applied for the post（）in the office.
①
are being interviewed
②
are interviewing
③
interviewing
④
to be interviewing
【单选题】
As we can no longer wait for the delivery of our order, we have to ____ it.
①
postpone
②
refuse
③
delay
④
cancel
【单选题】
establish a __________
①
new product
②
public company
③
sole trader
④
limited company
【单选题】
If one （） by vanity, he will be very particular about other’s clothing and appearance.
①
overcomes
②
is overcome
③
overcame
④
has been overcame
【单选题】
Tom, what did you do with my documents? I have never seen such a _______ and disorder!
①
mess
②
mass
③
guess
④
bus
【单选题】
Unbelievable! I have failed my final exam for mathematics!____________
①
Good luck.
②
Cheer up.
③
Go ahead.
④
No problem.