问答题
Which of the following statements about the trial balance is/are true? ______
(1)A trial balance is not necessary if control account reconciliations are performed.
(2)If the trial balance agrees then it is unlikely that there are any major errors in the underlying accounting records.
(3)A closing credit balance on the cash ledger account is shown under the debit column of the trial balance.
【正确答案】
D
【答案解析】[考点] The use of double entry and accounting system- Accounting process-Prepare trail balance [难易度] 中 本题考查的是试算平衡表。 (1)编制Trial balance(试算平衡表)的目的是核对总账余额的借贷是否相等，而Control account reconciliation是总账和明细账之间的核对，不能互相替代。 (2)试算平衡表可以反映出来的错误只是借贷方记录不等而引起的错误，还有一些错误是无法反映出来的，比如漏记的交易，以及借贷双方记录均有误但却与其他错误抵消了最终没影响到试算平衡的情况。 (3)期末贷方余额应该记在试算平衡表的贷方，与所属科目的性质无关。 故以上三个说法都是错误的。