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举一反三
【单选题】The _________for debit and credit are Dr. and Cr., respectively.
A.
abbreviations
B.
gain
C.
share
D.
credit
【单选题】If the debit and credit totals of the trial balance do not agree, there are typical errors except: ( )
A.
The entering of a debit as a credit or vice versa.
B.
Arithmetical mistakes in balancing or vice versa.
C.
E rrors in addition of trial balance.
D.
N eglecting to make a journal entry at all.
【单选题】If the Debit and Credit column totals of a trial balance are equal, then:
A.
All transactions have been recorded correctly.
B.
All entries from the journal have been posted to the ledger correctly.
C.
All ledger account balances are correct.
D.
The total debit entries and total credit entries are equal.
E.
The balance sheet would be correct.
【单选题】The following rules of debit and credit in accounting are all true except that______.
A.
increases in assets are recorded on the debit side of the account
B.
increases in retained surplus dividends are recorded on the debit side of the account
C.
decreases in liabilities are recorded by debits
D.
decreases in expenses are recorded by credits
【单选题】有关医疗用毒性药品的管理,下列说法错误的是
A.
生产含有毒性药材的中成药时，须在本单位药品检验员的监督下准确投料
B.
采购的毒性中药材，包装材料上无须标上毒性药标志
C.
每次配料必须2人以上复核
D.
生产原料和成品数每次记录，经手人需签字备查
【单选题】有关医疗用毒性药品的管理,下列说法 错误的 是
A.
生产含有毒性药材的中成药时，须在本单位药品检验员的监督下准确投料
B.
采购的毒性中药材，包装材料上无须标上毒性药标志
C.
每次配料必须 2 人以上复核
D.
生产原料和成品需每次记录，经手人需签字备查
【单选题】According to the rules of debit and credit for balance sheet accounts______.
A.
increases in asset, liability, and owner's equity accounts are recorded by debits
B.
decreases in asset and liability accounts are recorded by credits
C.
increases in asset and owner's equity accounts are recorded by debits
D.
decreases in liability and owner's equity accounts are recorded by debits
【单选题】借贷记账法的记账规则是( )。 The rules of debit-credit bookkeeping are ( ).
A.
资产=负债+所有者权益Assets = Liabilities + Owner's Equity
B.
以借和贷为记账符号Debit and credit are the accounting symbols
C.
借方记増加，贷方记减少 Increases are registered on debits while decreases are registered on credit
D.
有借必有贷，借贷必相等 If there is a debit, there must be a credit, and the amount of debit and credit must be equal.
【单选题】有关医疗用毒性药品的管理,下列说法 错误的 是 A.
A.
生产含有毒性药材的中成药时，须在本单位药品检验员的监督下准确投料
B.
采购的毒性中药材，包装材料上无须标上毒性药标志
C.
每次配料必须 2 人以上复核
D.
生产原料和成品需每次记录，经手人需签字备查
【简答题】If the total debits exceed the total credits in a T-account, does the account have a debit or a
credit balance?A. Credit balance B. Debit balance
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