增强食管与胃的排空A.PPl类B.枸橼酸铋剂C.阿莫西林和甲硝唑D.前列腺

A、To record every financial transaction individually

B、To maintain ledger accounts for every transaction

C、To prepare a trial balance

D、To provide financial information to users of such information

A、Tests of online passwords

B、Testing of computerised in-put controls on sales invoices

C、Totalling of the purchase ledger

D、Testing controls over computerised credit-limits

A．Right.

B．Wrong.

C．Doesn't say.

A book of original entry is known as______.

A．a ledger account

B．a journal

C．a general ledger

D．a trial balance

A、Nominal ledger

B、Journal

C、Receivables ledger

D、Asset register

There are usually two kinds of ledgers:

1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers. A controlling account in the general ledger shows in summary form. what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. Thus Due from Banks controlling account shows in summary form. the totals of all the debits and credits appearing in the correspondent banks' accounts in the Due from Banks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements.

2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors' ledger, debtors' ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income.

The accounting items in the subsidiary ledger may appear indetail in the controlling account in the general ledger.

A．Right.

B．Wrong.

C．Doesn't say.

A、ledger accounts

B、journal

C、general ledger

D、none of the above