单选题

Which of the following statements best describes a trial balance? A trial balance is a document or computer file that:

A、 shows all business transactions by account.
B、 lists all account balances at a particular point in time.
C、 contains all business transactions recorded in the order in which they occur.

【正确答案】 B

【答案解析】

A trial balance is a document that lists account balances at a particular point in time.