单选题
{{B}}Section One{{/B}}
Directions: There are three passages in this section. Each passage is followed by some questions or unfinished statements. For each of them, there are four choices marked A, B, C and D.

Passage 1
A bank's bookkeeping system is trying to prove three things—that all the day's transactions have gone through for the right amounts, that they have all been posted to the right accounts, and that the fresh balances of those accounts are correct after recording the transactions.
The waste lists all the day's transactions. At the end of the day you prove that no transactions are missing or wrong by balancing the total debits against the total credits. Next, you prove that all transactions have reached the ledger correctly by balancing the total debits and credits on various parts of the ledger against the corresponding totals in the waste.
A bank proves that the right accounts have been posted by comparing the ledger entries with the vouchers. These are separately checked by having the vouchers posted into the ledger by one clerk and into the statements by another. The chances of their making the same mistake are small, and it is easy to discover a mistake by comparing ledger and statement.
Nowadays it is rare to rely on human arithmetic to work out the correct balance of an account by subtracting all the day's debits and adding all the day's credits. Although accounting machinery is reliable, it is still possible to get the wrong balances by putting wrong information into it.

单选题 What is the function of the bookkeeping system in bank accounting?

A、 To prove that all the day's transactions have gone through for the right amounts.
B、 To prove that they have all been posted to the right accounts.
C、 To prove that the fresh balances of those accounts are correct after recording the transaction.
D、 To try to prove the three things mentioned above.

单选题 Which is the best way to prove that no transactions are missing or wrong at the end of the day?

A、 We can do that by checking the total debits and the total credits to see whether they are in the state of balance.
B、 We can examine all the transactions carefully and find the wrong records.
C、 We can balance the total debits and the total credits by posting them again.
D、 We can post all the entries again and correct the mistakes.

单选题 What is the purpose of comparing the ledger entries with the vouches?

单选题 Why must the entries be posted separately into the ledger and into the statements?

A、 Because the work must be finished in a very short period of time.
B、 Because it is unlikely for the same mistakes to be made in both ledger and statements and people can find the wrong entries without difficulty.
C、 Because it is difficult for only one person to do it.
D、 Because it is easy for people to discover mistakes by keeping accounts.

【正确答案】 B

【答案解析】第三段第二、三句指出These are separately checked...by another. The chances of their making the same mistake...by comparing ledger and statement, 意指一人将记账凭证登入账户，另一人则录入报表的做法是因为两人犯同一种错误的机率很少，同时通过比较会计账户和报表可以轻易发现对方的错误。

单选题 How do people work out the correct balance of an account by hand?

【正确答案】 B

【答案解析】最后一段第一句指出Nowadays it is rare to rely on human arithmetic...all the day's debits and adding all the day's credits，意指过去人们常常依靠人工计算，通过将全部的贷记额相加，减去全部的借记额来证明会计账户余额的正确性，但是现在很少这样做，而是通过电脑来验证。