问题
单项选择题
Which of the following documents is most useful for reviewing a list of journal entries in order of their dates（）
A. Trial balance.
B. General ledger.
C. General journal.
答案
参考答案：C
解析：
日记账分录(journal entries)是记录企业的每一项商业交易。日记账(general journal)将企业每一项商业交易按时间顺序排列记录。会计总账(general ledger)将每项商业交易按会计账户进行归类。试算平衡表(trail balance)是用来列示某个时间点各会计账户的 余额。