A bank’s bookkeeping tries to prove three things -- that all the day’s transactions have gone through for the right amounts, that they have all been posted to the right accounts, and that the fresh balances of those accounts are correct after recording the transactions.
　　The waste lists all the day’s transactions. At the end of the day you prove no transactions are missing or wrong by balancing the total debits against the total credits. Next, you prove that all transactions have reached the ledger correctly by balancing the total debits and credits on various parts of the ledger against the corresponding totals in the waste.
　　A bank proves that the right accounts have been posted by comparing the ledger entries with the vouchers. These are separately checked by having the vouchers posted into the ledger by one clerk and into the statement by another. The chances of their making the same mistake are very small, and it is easy to discover a mistake by comparing ledger against statement.
　　 Nowadays it is rare to rely on human arithmetic to work out the correct balance of an account by subtracting all the day’s debits and adding all the day’s credits. Although accounting machinery is reliable, it is still possible to get the wrong balances by putting wrong information into it.
　　76. What is the function of the bookkeeping system in bank accounting?
　　A. To prove all the day’s transactions have gone though for the right amounts.
　　B. To prove that they have all been posted to the right accounts.
　　C. To prove that new balances of the accounts are correct after recording the transactions.
　　D. To try to prove the three things mentioned above.
　　77. Which is the best way to prove no missing or mistakes at the end of the day?
　　A. By checking total debits and total credits to see whether they are in the state of balance.
　　B. By examining all the transactions carefully and find the wrong records.
　　C. By balancing the total debits and credits through posting them again.
　　D. By posting all the entries again and correct the mistakes.
　　78. What is the purpose of comparing the ledger entries with the vouchers?
　　A. To prove that all the transactions have been made for the right amount.
　　B. To check the number of all debits and credits.
　　C. To prove that all the accounts have been posted correctly.
　　D. To post all the debit and credit entries.
　　79. Why must entries be posted separately into the ledger and into the statement?
　　A. Because the work must be finished in a short time.
　　B. Because it is unlikely for the same mistakes to be made in both ledger and statements and People can rather easily find the wrong entries.
　　C. Because it is very difficult for one person to do the accounting work.
　　D. Because it is easy for accountants to discover mistakes by　keeping accounts.
　　80. How do People work out the correct balance of an account by hand?
　　A. By adding all the entries together.
　　B. By subtracting all the debits and adding all the credits.
　　C. By computing the aggregate amount of the day’s transactions.
　　D. By computing the debits with the credits.

　　一套练习不够，还要练习更多套卷>>