问题 单项选择题

关于试算平衡表说法正确的是( )。

A.试算平衡表是检查账户记录的唯一方法

B.试算平衡表如果平衡,说明账户记录肯定无错误

C.试算平衡表如果不平衡,说明账户记录有错误

D.试算平衡表通过试算,可以检查账户记录的各种错误

答案

参考答案:C

解析: 试算平衡表是检查账户记录是否错误的一种好方法,但不是唯一的方法,因为对于发生的重记、漏记、记账方向颠倒等错误无法检查,故试算平衡不一定没有错误,但试算不平衡肯定有错误。因为账户记录的结果应当是:所有账户的借方发生额合计等于所有账户的贷方发生额合计,所有账户的借方余额合计等于所有账户的贷方余额合计。

选择题
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Blair Admits Never Having Sent Flowers to His Wife


British Prime Minister Tony Blair admitted on a television programme that he has never sent flowers to his wife Cherie and that he had a youthful crush on Hollywood beauty Grace Kelly.
Blair, who allowed Channel 4 interviewer June Sarpong to shadow him for two days last month, made other personal (1) when asked questions he rarely hears on the usual television political (2) .
During the interviews for a program targeting 18-30 year (3) , the prime minister admitted he sometimes has to "wing it" when (4) public appearances and that he yearns to go out for a drink (5) being recognised.
However, the most dramatic revelation was his reply to Sarpong’s (6) on whether he still sends his wife flowers, prompting his interviewer to (7) in disbelief. "I’ve never sent her flowers. If I sent her flowers, she would (8) worried," Blair said.
But he added: "I am romantic. There are other ways of (9) romantic."
Blair needed a few moments to recall which posters he had (10) his bedroom wall as a youngster, then revealed: "I’ll tell you... actually, (11) I was younger, I loved Grace Kelly."
Born in 1929, Kelly (12) in films like ’Dial M For Murder’, ’Rear Window’ and ’High Society’ in the mid-1950s, but (13) acting to marry Prince Rainier of Monaco in 1956, when Blair was (14) two years old.
Blair admitted he initially found it "odd" to be (15) minister and to be rushed in motorcades from appointment to (16) , and worried that his lifesty left him "a bit isolated" from (17) people.
He admitted that he was constantly on the phone between public (18) , and rarely had time to prepare for his next (19) , telling Sarpong: "I wing it all the time."
And he revealed he has to check himself before he replies to (20) questions from the public. "The worst thing is when someone is giving you a real earful and you think ’I’m going to say something I will regret’," he said.
Asked what he would do if he could be invisible for a day, Blair yearned for a more ordinary life, saying he would "just walk down the street and go to the pub... just be absolutely normal".