2. 外语
  3. A bank’s bookkeeping system is trying to prove three things—that all the day’s transactions have gone through for the right amou

A bank’s bookkeeping system is trying to prove three things—that all the day’s transactions have gone through for the right amou

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问题     A bank’s bookkeeping system is trying 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 that 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 statements by another. The chances of their making the same mistake are small, and it is easy to discover a mistake by comparing ledger and 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.
What is the function of the bookkeeping system in bank accounting?
选项 A、To prove that all the day’s transactions have gone through for the right amounts.
B、To prove that they have all been posted to the right accounts.
C、To prove that the fresh balances of those accounts are correct after recording the transaction.
D、To try to prove the three things mentioned above.
答案D
解析 文中整个第一段就说银行账务系统(bookkeeping system)的三大功能，A、B、C三选项不完整，都只说了其中的一项功能。
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