【判断题】【消耗次数:1】
试算平衡时可以肯定账户记录或计算一定正确。
正确
错误
参考答案:
复制
纠错
相关题目
【判断题】 试算平衡可检查出所有账户记录的完整正确
①  正确
②  错误
【判断题】 如果试算平衡的结果发现是平衡的, 可以肯定记账是没有错误的
①  正确
②  错误
【判断题】 如果定期汇总的全部账户记录平衡说明账户金额记录完全正确。 ( )
①  正确
②  错误
【多选题】 下列记录错误,不能通过试算平衡发现的有( )。
①  某一账户方向记错
②  重记一笔业务
③  账户用错
④  漏记一笔业务
【单选题】 (单选)在试算平衡表中,如果试算平衡,下列表述中,正确的是( )
①  说明每一个账户的借方数一定等于贷方数
②  不一定说明账簿记录正确
③  说明本期增加数一定等于本期减少数
④  说明期初余额一定等于期末余额
【多选题】 (多选)某企业月末编制试算平衡表时,因“原材料”账户的余额计算不正确,导致试算平衡表中月末借方余额合计为65 000元,而全部账户月末贷方余额合计为60 000元,则“原材料”账户( )
①  余额多记5 000元
②  余额少记5 000元
③  为贷方余额
④  为借方余额
【多选题】 (多选)用公式表示试算平衡关系,正确的是( )
①  全部账户本期借方发生额合计=全部账户本期贷方发生额合计
②  全部账户的借方期初余额合计=全部账户的贷方期初余额合计
③  负债类账户借方发生额合计=负债类账户贷方发生额合计
④  资产类账户借方发生额合计=资产类账户贷方发生额合计
【单选题】 下列关于试算平衡的相关说法中,正确的是(  )。
①  余额试算平衡的公式为:全部账户本期借方发生额合计=全部账户本期贷方发生额合计
②  发生额试算平衡的公式为:全部账户借方期末(初)余额合计=全部账户贷方期末(初)余额合计
③  发生额试算平衡的直接依据是借贷记账法的记账规则,即“有借必有贷,借贷必相等”
④  发生额试算平衡直接依据是财务状况等式,即:资产=负债+所有者权益
【判断题】 定期汇总的全部账户发生额的借贷方合计数平衡说明账户记录完全正确。
①  正确
②  错误
【判断题】 定期汇总的全部账户发生额的借贷方合计数平衡说明账户记录完全正确。( )
①  正确
②  错误
随机题目
【单选题】 Which of the following writing is not the work by Charles Dickens?
①  Tale of Two Cities
②  Hard Times
③  Oliver Twist
④  Sons and Lovers
【单选题】 Wuthering Heights is known today as __________most fascinating novel.
①  Charlotte Bront?’s
②  Anne Bront?’s
③  Emily Bront?’s
④  George Eliot’s
【单选题】 Hardy’s local-colored works are known as “novels of character and _____.”
①  personality
②  nature
③  domestic life
④  environment
【单选题】 ____ is not a Victorian novelist.
①  Charles Dickens
②  George Eliot
③  William Makepeace Thackeray
④  D. H. Lawrence
【单选题】 Chronologically the Victorian period roughly coincides with the reign of Queen _____ who ruled over England from 1836 to 1901.
①  Elizabeth
②  Victoria
③  Mary
④  Anne
【单选题】 Who is the primary narrator of the novel Wuthering Heights?
①  Catherine
②  Heathcliff
③  Nelly
④  Lockwood
【单选题】 “__________” is Byron’s masterpiece, a great comic epic of the early 19th century. It is a poem based on a traditional Spanish legend of a great lover and seducer of women.
①  Child Harold’s Pilgrimage
②  Don Juan
③  The Prisoner of Chillon
④  The Island
【单选题】 As to Romanticism, which of the following statements is not right?
①  Romantic poetry is written according to fixed rules.
②  The Romanticists would return to the humble people and the common everyday life for the subjects.
③  The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④  In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics.
【单选题】 “My hearts in the Highlands, my heart is not here, /My hearts in the Highlands a-chasing the deer/ A-chasing the wild deer, and following the roe; / My hearts in the Highlands, wherever I go. /Farewell to the Highlands, farewell to the North / The birth place of Valour, the country of Worth; / Wherever I wander, wherever I rove, / The hills of the Highlands for ever I love” rhymes :
①  aabbccdd
②  ababcdcd
③  aabbccde
④  aabbaabb
【单选题】 What makes Jane Eyre one of the most popular and important novels of the Victorian Age are the followings except_____.
①  it is noted for its sharp criticism of the existing society
②  it is an intense moral fable
③  it is the first introduction to the English novel the first governess heroine
④  Jane Eyre is too timid to love her master Rochester.