【正确答案】 B

【答案解析】[听力原文] 24-26 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? 录音原文提到...the equality of the debit and credit entries is checked by preparing a trial balance，故答案为B项。

【正确答案】 A

【答案解析】[听力原文] What is a trial balance? 录音原文提到A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. 试算平衡表列出各分类账户的总账、借方余额和贷方余额。

【正确答案】 C

【答案解析】[听力原文] What is implied if a trial balance does not agree? 录音原文提到If a trial balance does not agree, it implies that an error or errors have been made. 如果试算平衡表不能平衡，就意味着错误发生。