全部

1·Preparing an adjusted trial balance proving again the equality of debits and credits in the ledger account.

编制调整后试算表，再次证明在分类账中的借项与贷项相等。

2·Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.

编制调整后试算表，再次证明在分类账中的借项与贷项相等。

3·B. Trace all amounts on the expense reports to the designated general ledger account to ensure accurate Posting.

b将开支报告上的所有金额追踪至指定的总帐，以确保入帐的准确性。

4·The general ledger account ACTS as a controlling account, and the subsidiary ledger must agree with the control.

总分类账起统制账户的作用，明细分类账必须与其保持一致。

5·A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.

分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。

6·Define the account to be a reconciliation account, which ensures the integration of a sub-ledger account into the general ledger.

定义一个账户为统驭账户，可以保证总账科目与明细科目的集成。

7·Note that these salary allowances are merely an agreed-upon dividing net income; they are not expenses of the business and are not recorded in any ledger account.

需注意，这些薪金补贴仅仅是净收益的预分配，而不是企业的费用，也不需记入任何分类账账户。

8·A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.

股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。

9·The first is the ledger balance; the second is the available balance, which is the ledger balance with any holds taken into account.

第一个是分类帐余额；第二个是可用余额，可用余额是从分类帐余额中除去不可用的金额。

10·The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account.

明细分类账户的余额之和等于总分类账中其统驭性账户的余额。