我是国防经济的在校大学生，想问一下考取CIA资...

在公司内部开办舞弊热线的首要目的是( )。

A.减少公司的总运营成本

B.检测组织内部各单位实现组织目标的情况

C.建立沟通渠道，方便人们报告有嫌疑的行为

D.强调值得注意的地方，并减少对正常运作领域的关注

A draft is like a check that can be endorsed but it isn't a title to goods, like ______.

A．a bill of lading

B．an inspection certificate

C．a certificate of origin

D．an insurance certificate

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.