Which of the following statements is not true of a trial balance?______. A.A trial balance is a list of balances of ledger accounts worked out periodically. B.A trial balance can detect an omission in the recording of the accounting datA. C.A trial balance provides an accuracy check by showing whether or not total debits equal total credits. D.If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.
A.A.A B. B.A C. C.A D. D.If E.
【参考答案】
B 解析：答案为B项。trialbalance“试算平衡表”，是指根据各账户本期借方总额和贷方总额，或根据期末借......