贸易差额（Balance of Trade）
During the closing process, some balance sheet accounts are closed and end the period with a zero balance.()此题为判断题(对，错)。
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The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )A. deduction from the balance per depositor's recordsB. addition to the balance per bank statementC. deduction from the balance per bank statementD. addition to the balance per depositor's records
5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.2 A decline in the market value of investments.3 The declaration of an ordinary dividend.4 The determination of the cost of assets purchased before the balance sheet date.A 1, 3, and 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) trade receivables; and (3 marks)
阅读下列代码片段Class InterestTest________ActionListener{Public void actionPerformed (ActionEvent event) {Double interest = balance * rate/100;Balance += interest;Number Format format =Number Format.getCurrencyInstance ();System.out.printlb{ “ balance = ” +Formatter.format (balance)};}Private double rate;}在下划线处，应填的正确选项是A ） ImplementationB ） InneritanceC ） implementsD ） extends
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.
阿里巴巴国际网站的三个主要工具是什么?( )A.Gold Supplier、 Trade Alert、 My AlibabaB. Trade Leads、Trade Alert、My AlibabaC. Trade Manager、Trade Alert、My AlibabaD. Trade Manager、TrustPass、My Seller
