在借贷记账法下,企业为检查账户记录是否正确,可以采取发生额试算平衡和余额试算平衡两种计算平衡方法。( )
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借贷记账法的规则“有借必有贷,借贷必相等”是余额试算平衡的直接依据。( )
A. 对
B. 错
借贷记账法下,发生额试算平衡的直接依据是“资产=负债+所有者权益”会计恒等式。( )
A. 对
B. 错
企业试算平衡表中全部账户本期借方发生额合计等于全部账户本期贷方发生额合计,表明该企业本期记账正确。( )
A. 对
B. 错
Which is NOT the reason for the booming international tourism? (5.0)
A. International tourism is up, because it overtook oil and vehicle production.
B. International tourism is up, because people have increased leisure time and improved standards of living.
C. International tourism is up because of the low-cost cruise ships and long-distance jet travel.
D. International tourism is up because of the cheap package holidays to the mass.
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