福建2022年CIA第一次机考准考证打印时间

听力原文： 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?

25.What is a trial balance?

26.What is implied if a trial balance does not agree?

(24)

A．By posting all the entries.

B．By preparing a trial balance.

C．By comparing the entries on both sides.

D．By recording all the entries once more.

听力原文：In the United States, the Federal Gold Reserve acts as the central bank.

(2)

A．In the US, the Federal Gold Reserve acts as the central bank.

B．In the US, the central bank is the commercial bank.

C．In the US, there is no central bank.

D．In the US, the central bank is not so important.

If you are a put seller, you have to ______ in order to offset the original deal.

A．buy a put at a lower strike price and earlier expiration

B．sell a put with the same strike price and expiration

C．buy a put with the same strike price and expiration

D．sell a put at a higher strike price and earlier expiration